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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 |
|---|---|---|---|
| 200711015 | 172.01-05 | 10-Year Carryover | 03/16/2007 |
| 200711015 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/16/2007 |
| 200711015 | 165.00-00 | Deductions For Losses | 03/16/2007 |
| 200711015 | 167.00-00 | Depreciation | 03/16/2007 |
| 200711015 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/16/2007 |
| 200711015 | 468.00-00 | Special Rules for Mining and Solid Waste Reclamation and Closing Costs | 03/16/2007 |
| 200711014 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 03/16/2007 |
| 200711014 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/16/2007 |
| 200711014 | 1035.00-00 | Exchanges of Insurance Policies | 03/16/2007 |
| 200711013 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711013 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/16/2007 |
| 200711012 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711012 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/16/2007 |
| 200711011 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711011 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/16/2007 |
| 200711010 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2007 |
| 200711009 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711009 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/16/2007 |
| 200711008 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711008 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/16/2007 |
| 200711007 | 9100.22-00 | Other | 03/16/2007 |
| 200711007 | 1503.04-04 | Dual Resident Corporation | 03/16/2007 |
| 200711006 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 03/16/2007 |
| 200711005 | 2056.07-01 | Effective Election | 03/16/2007 |
