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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编号 UILC 主题 发布日期
200011012 2033.00-00 Property in Which Decedent Had an Interest 03/17/2000
200011012 671.02-00 Persons Treated as Grantors 03/17/2000
200011012 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011011 482.12-03 Cost Plus Method 03/17/2000
200011011 936.00-00 Puerto Rico and Possession Tax Credit 03/17/2000
200011011 936.06-00 QPSII-Caribbean Basin Initiative 03/17/2000
200011010 355.01-00 Spin-Off 03/17/2000
200011010 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2000
200011010 168.00-00 Modified Accelerated Cost Recovery System 03/17/2000
200011009 4161.00-00 Sporting Goods Taxes 03/17/2000
200011008 2043.00-00 Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) 03/17/2000
200011008 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 03/17/2000
200011008 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 03/17/2000
200011007 1502.13-00 Intercompany Transactions 03/17/2000
200011007 446.04-03 Consent Needed 03/17/2000
200011006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/17/2000
200011006 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/17/2000
200011006 1234.00-00 Option to Buy or Sell 03/17/2000
200011005 61.00-00 Gross Income v. Not Gross Income 03/17/2000
200011005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/17/2000
200011005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/17/2000
200011005 7805.04-01 Retroactive Application of Rulings 03/17/2000
200011004 61.43-01 Lease of Property 03/17/2000
200011004 61.50-00 Leveraged Leasing 03/17/2000
200011004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 03/17/2000

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