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 200004014 | UILC 2031.00-00 | 主题 Definition | 发布日期 01/28/2000 |
| 编号 200004014 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 01/28/2000 |
| 编号 200004014 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 01/28/2000 |
| 编号 200004013 | UILC 862.00-00 | 主题 Income From Sources Without U.S. | 发布日期 01/28/2000 |
| 编号 200004013 | UILC 861.00-00 | 主题 Income From Sources Within the U.S. | 发布日期 01/28/2000 |
| 编号 200004012 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/28/2000 |
| 编号 200004011 | UILC 482.08-00 | 主题 Interest | 发布日期 01/28/2000 |
| 编号 200004011 | UILC 482.08-04 | 主题 Loan v. Capital Contribution | 发布日期 01/28/2000 |
| 编号 200004011 | UILC 1442.04-00 | 主题 Interest | 发布日期 01/28/2000 |
| 编号 200004010 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/28/2000 |
| 编号 200004009 | UILC 453B.01-00 | 主题 In General | 发布日期 01/28/2000 |
| 编号 200004008 | UILC 472.09-00 | 主题 Inventory Price Index Method | 发布日期 01/28/2000 |
| 编号 200004007 | UILC 311.00-00 | 主题 Taxability of Corporation on Distribution | 发布日期 01/28/2000 |
| 编号 200004007 | UILC 311.02-00 | 主题 Distributions of Appreciated Property | 发布日期 01/28/2000 |
| 编号 200004007 | UILC 1032.00-00 | 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) | 发布日期 01/28/2000 |
| 编号 200004006 | UILC 988.02-03 | 主题 Payables and Receivables | 发布日期 01/28/2000 |
| 编号 200004005 | UILC 446.03-04 | 主题 Other Methods and Combinations of Methods | 发布日期 01/28/2000 |
| 编号 200004005 | UILC 1012.12-00 | 主题 Real Estate | 发布日期 01/28/2000 |
| 编号 200004004 | UILC 446.04-03 | 主题 Consent Needed | 发布日期 01/28/2000 |
| 编号 200004002 | UILC 451.00-00 | 主题 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 发布日期 01/28/2000 |
| 编号 200004001 | UILC 170.00-00 | 主题 Charitable, Etc. Contributions and Gifts | 发布日期 01/28/2000 |
| 编号 200004001 | UILC 274.13-02 | 主题 Skyboxes | 发布日期 01/28/2000 |
| 编号 200004001 | UILC 1366.00-00 | 主题 Pass-Thru of Items to Shareholders | 发布日期 01/28/2000 |
| 编号 200003059 | UILC 642.03-00 | 主题 Charitable Deduction | 发布日期 01/21/2000 |
| 编号 200003059 | UILC 671.00-00 | 主题 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 发布日期 01/21/2000 |
