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
201204010 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/27/2012
201204010 162.34-00 Stock Reacquisition Expenses 01/27/2012
201204009 6402.02-00 Refund Subject to Off-Set 01/27/2012
201204008 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/27/2012
201204008 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 01/27/2012
201204008 6511.03-03 Foreign Tax Credit 01/27/2012
201204007 1362.01-03 Late Elections 01/27/2012
201204006 856.00-00 Definition of Real Estate Investment Trust 01/27/2012
201204005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204005 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204005 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204005 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204004 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204004 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204003 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204003 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204002 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204002 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012

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