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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編號 UILC 主題 發布日期
201024029 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024029 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024028 368.01-00 Statutory Merger or Consolidation (Type "A") 06/18/2010
201024028 1381.02-00 Certain Other Cooperatives 06/18/2010
201024027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024027 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024026 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024025 104.03-00 Damages 06/18/2010
201024024 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024024 2601.04-00 Transitional Rules 06/18/2010
201024024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024024 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024024 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024023 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010
201024023 2601.04-00 Transitional Rules 06/18/2010
201024023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010
201024023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010
201024023 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010
201024023 1223.00-00 Holding Period of Capital Assets 06/18/2010
201024022 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010

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