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 200812002 | UILC 1223.00-00 | 主题 Holding Period of Capital Assets | 发布日期 03/21/2008 |
| 编号 200812002 | UILC 1015.00-00 | 主题 Basis of Property Acquired by Gift or Transfer in Trust | 发布日期 03/21/2008 |
| 编号 200812001 | UILC 3301.00-00 | 主题 Rate of Tax | 发布日期 03/21/2008 |
| 编号 200812001 | UILC 3306.07-01 | 主题 In General | 发布日期 03/21/2008 |
| 编号 200811028 | UILC 401.06-01 | 主题 In General | 发布日期 03/14/2008 |
| 编号 200811028 | UILC 401.06-02 | 主题 Employee Dies Before Entire Interest Distributed | 发布日期 03/14/2008 |
| 编号 200811028 | UILC 4974.00-00 | 主题 Excise Tax on Certain Accumulations in Qualified Retirement Plans | 发布日期 03/14/2008 |
| 编号 200811027 | UILC 501.03-01 | 主题 Employee Benefit Organization (See Also 0501.09-00) | 发布日期 03/14/2008 |
| 编号 200811026 | UILC 501.03-01 | 主题 Employee Benefit Organization (See Also 0501.09-00) | 发布日期 03/14/2008 |
| 编号 200811025 | UILC 501.03-01 | 主题 Employee Benefit Organization (See Also 0501.09-00) | 发布日期 03/14/2008 |
| 编号 200811024 | UILC 501.03-01 | 主题 Employee Benefit Organization (See Also 0501.09-00) | 发布日期 03/14/2008 |
| 编号 200811023 | UILC 501.07-01 | 主题 Profit v. Not for Profit | 发布日期 03/14/2008 |
| 编号 200811022 | UILC 501.03-01 | 主题 Employee Benefit Organization (See Also 0501.09-00) | 发布日期 03/14/2008 |
| 编号 200811021 | UILC 263.00-00 | 主题 Capital Expenditures (Deductible v. Not Deductible) | 发布日期 03/14/2008 |
| 编号 200811021 | UILC 263.14-00 | 主题 Allocation Between Capital Expenditure and Expense | 发布日期 03/14/2008 |
| 编号 200811021 | UILC 263A.03-00 | 主题 Capitalization of Costs | 发布日期 03/14/2008 |
| 编号 200811021 | UILC 263A.03-02 | 主题 Indirect Costs | 发布日期 03/14/2008 |
| 编号 200811021 | UILC 263A.04-00 | 主题 Allocation Methods | 发布日期 03/14/2008 |
| 编号 200811021 | UILC 263A.07-00 | 主题 Change in Method of Accounting under Section 263A | 发布日期 03/14/2008 |
| 编号 200811020 | UILC 41.00-00 | 主题 Credit for Increasing Research Activities | 发布日期 03/14/2008 |
| 编号 200811019 | UILC 864.01-04 | 主题 Trading in Securities | 发布日期 03/14/2008 |
| 编号 200811019 | UILC 864.02-00 | 主题 Effectively Connected Income | 发布日期 03/14/2008 |
| 编号 200811019 | UILC 864.02-01 | 主题 U.S. Source Interest, Dividends, etc. | 发布日期 03/14/2008 |
| 编号 200811018 | UILC 864.01-04 | 主题 Trading in Securities | 发布日期 03/14/2008 |
| 编号 200811018 | UILC 864.02-00 | 主题 Effectively Connected Income | 发布日期 03/14/2008 |
