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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 |
|---|---|---|---|
| 201006005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/12/2010 |
| 201006004 | 631.00-00 | Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore | 02/12/2010 |
| 201006004 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/12/2010 |
| 201006004 | 1231.00-00 | Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) | 02/12/2010 |
| 201006003 | 1502.13-00 | Intercompany Transactions | 02/12/2010 |
| 201006003 | 1502.13-01 | Stock of Members | 02/12/2010 |
| 201006003 | 165.06-00 | Worthless Securities | 02/12/2010 |
| 201006003 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 02/12/2010 |
| 201006002 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 02/12/2010 |
| 201006002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/12/2010 |
| 201006002 | 803.00-00 | Life Insurance Gross Income | 02/12/2010 |
| 201006001 | 1295.02-02 | Retroactive Elections | 02/12/2010 |
| 201005061 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/05/2010 |
| 201005060 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/05/2010 |
| 201005060 | 501.33-00 | Private v. Public Interest Served | 02/05/2010 |
| 201005059 | 408.03-00 | Rollover Contributions | 02/05/2010 |
| 201005058 | 408.03-00 | Rollover Contributions | 02/05/2010 |
| 201005057 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/05/2010 |
| 201005056 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/05/2010 |
| 201005055 | 4942.03-07 | Set-Asides | 02/05/2010 |
| 201005054 | 4942.03-07 | Set-Asides | 02/05/2010 |
| 201005053 | 6652.00-00 | Failure to File Certain Information Returns, Registration Statements, Etc. | 02/05/2010 |
| 201005053 | 142.04-00 | Qualified Residential Rental Project | 02/05/2010 |
| 201005053 | 42.00-00 | Low-Income Housing Credit | 02/05/2010 |
| 201005052 | 6103.05-05 | Disclosure of Estate Return | 02/05/2010 |
