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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 |
|---|---|---|---|
| 200728035 | 424.01-00 | Modification, Extension or Renewal of Options | 07/13/2007 |
| 200728034 | 83.03-01 | Substantial Risk of Forfeiture | 07/13/2007 |
| 200728033 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/13/2007 |
| 200728032 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 07/13/2007 |
| 200728031 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/13/2007 |
| 200728031 | 2501.01-00 | Gift v. Not a Gift | 07/13/2007 |
| 200728031 | 61.00-00 | Gross Income v. Not Gross Income | 07/13/2007 |
| 200728031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/13/2007 |
| 200728031 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 07/13/2007 |
| 200728031 | 1223.00-00 | Holding Period of Capital Assets | 07/13/2007 |
| 200728031 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 07/13/2007 |
| 200728030 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/13/2007 |
| 200728030 | 7701.00-00 | Definitions | 07/13/2007 |
| 200728029 | 355.01-01 | Split-Off | 07/13/2007 |
| 200728029 | 1361.00-00 | Definitions | 07/13/2007 |
| 200728028 | 1362.04-00 | Inadvertent Terminations | 07/13/2007 |
| 200728027 | 1362.04-00 | Inadvertent Terminations | 07/13/2007 |
| 200728026 | 664.00-00 | Charitable Remainder Trusts | 07/13/2007 |
| 200728026 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/13/2007 |
| 200728026 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 07/13/2007 |
| 200728026 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/13/2007 |
| 200728025 | 851.00-00 | Definition of Regulated Investment Company | 07/13/2007 |
| 200728025 | 7704.03-00 | Qualifying Income | 07/13/2007 |
| 200728024 | 468A.05-08 | Disqualification of Fund | 07/13/2007 |
| 200728023 | 7701.00-00 | Definitions | 07/13/2007 |
