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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 |
|---|---|---|---|
| 200723015 | 856.01-00 | Income Requirements | 06/08/2007 |
| 200723014 | 61.00-00 | Gross Income v. Not Gross Income | 06/08/2007 |
| 200723014 | 643.05-00 | Treatment of Property Distributed in Kind | 06/08/2007 |
| 200723014 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 06/08/2007 |
| 200723014 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 06/08/2007 |
| 200723014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/08/2007 |
| 200723014 | 2519.00-00 | Disposition of Certain Life Estates | 06/08/2007 |
| 200723013 | 7701.00-00 | Definitions | 06/08/2007 |
| 200723013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2007 |
| 200723012 | 1362.04-00 | Inadvertent Terminations | 06/08/2007 |
| 200723011 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 06/08/2007 |
| 200723010 | 9100.22-00 | Other | 06/08/2007 |
| 200723010 | 1503.04-04 | Dual Resident Corporation | 06/08/2007 |
| 200723009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/08/2007 |
| 200723009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2007 |
| 200723009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/08/2007 |
| 200723008 | 9100.22-00 | Other | 06/08/2007 |
| 200723008 | 992.02-00 | Election | 06/08/2007 |
| 200723007 | 468A.04-02 | Revised Schedules | 06/08/2007 |
| 200723006 | 2601.03-01 | Irrevocable Trusts | 06/08/2007 |
| 200723005 | 1362.01-03 | Late Elections | 06/08/2007 |
| 200723004 | 1362.04-00 | Inadvertent Terminations | 06/08/2007 |
| 200723003 | 1362.04-00 | Inadvertent Terminations | 06/08/2007 |
| 200723002 | 9100.22-00 | Other | 06/08/2007 |
| 200723002 | 1503.04-04 | Dual Resident Corporation | 06/08/2007 |
