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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.
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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 |
|---|---|---|---|
| 200928004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/10/2009 |
| 200928004 | 1222.01-00 | Short-Term v. Long-Term Capital Gains and Losses | 07/10/2009 |
| 200928003 | 1362.01-03 | Late Elections | 07/10/2009 |
| 200928002 | 1362.01-03 | Late Elections | 07/10/2009 |
| 200928001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/10/2009 |
| 200928001 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/10/2009 |
| 200927044 | 408.03-00 | Rollover Contributions | 07/02/2009 |
| 200927043 | 408.03-00 | Rollover Contributions | 07/02/2009 |
| 200927042 | 4941.04-00 | Definition of Self-Dealing | 07/02/2009 |
| 200927041 | 4941.04-00 | Definition of Self-Dealing | 07/02/2009 |
| 200927040 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 07/02/2009 |
| 200927039 | 6223.00-00 | Notice to Partners of Proceedings | 07/02/2009 |
| 200927038 | 6231.07-00 | Tax Matters Partner | 07/02/2009 |
| 200927037 | 7703.02-00 | Married Individuals Living Apart | 07/02/2009 |
| 200927036 | 6229.07-00 | Assessment of Partnership Items, Converted to Nonpartnership Items | 07/02/2009 |
| 200927035 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/02/2009 |
| 200927034 | 702.01-02 | Charitable Contributions | 07/02/2009 |
| 200927034 | 170.02-01 | Food ISP - Contributions of Food Inventory to a Charitable Organization | 07/02/2009 |
| 200927033 | 6323.01-00 | Filing Notice of Lien | 07/02/2009 |
| 200927032 | 1314.02-00 | Method of Adjustment | 07/02/2009 |
| 200927031 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 07/02/2009 |
| 200927031 | 172.01-00 | Carryback and Carryover | 07/02/2009 |
| 200927031 | 277.00-00 | Deduction Incurred by Certain Membership Organizations in Transactions With Members | 07/02/2009 |
| 200927031 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/02/2009 |
| 200927031 | 501.07-00 | Social Clubs | 07/02/2009 |
