IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 200104017 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 01/26/2001 |
| 编号 200104016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/26/2001 |
| 编号 200104015 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/26/2001 |
| 编号 200104014 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/26/2001 |
| 编号 200104013 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/26/2001 |
| 编号 200104012 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/26/2001 |
| 编号 200104012 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/26/2001 |
| 编号 200104011 | UILC 461.00-00 | 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 发布日期 01/26/2001 |
| 编号 200104010 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 01/26/2001 |
| 编号 200104009 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/26/2001 |
| 编号 200104008 | UILC 2040.00-00 | 主题 Joint Interests (Included v. Not Included in Gross Estate) | 发布日期 01/26/2001 |
| 编号 200104008 | UILC 2053.00-00 | 主题 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 发布日期 01/26/2001 |
| 编号 200104008 | UILC 2056.00-00 | 主题 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 发布日期 01/26/2001 |
| 编号 200104007 | UILC 41.01-00 | 主题 Alternative Incremental Credit | 发布日期 01/26/2001 |
| 编号 200104006 | UILC 6501.05-00 | 主题 Fraud--Exception to Period of Limitations (See Also 6653.03-00) | 发布日期 01/26/2001 |
| 编号 200104006 | UILC 6501.05-01 | 主题 Burden of Proof (Taxpayer v. Commissioner) | 发布日期 01/26/2001 |
| 编号 200104006 | UILC 6501.05-07 | 主题 Intent v. No Intent to Defraud | 发布日期 01/26/2001 |
| 编号 200104006 | UILC 6663.00-00 | 主题 Fraud Penalty | 发布日期 01/26/2001 |
| 编号 200104005 | UILC 121.00-00 | 主题 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 发布日期 01/26/2001 |
| 编号 200104004 | UILC 6501.00-00 | 主题 Limitations on Assessment and Collection (Barred v. Not Barred) | 发布日期 01/26/2001 |
| 编号 200104003 | UILC 355.01-01 | 主题 Split-Off | 发布日期 01/26/2001 |
| 编号 200104002 | UILC 20.02.03-00 | 主题 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) | 发布日期 01/26/2001 |
| 编号 200104001 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/26/2001 |
| 编号 200104001 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/26/2001 |
| 编号 200103085 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 01/19/2001 |
