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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 |
|---|---|---|---|
| 200702033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/12/2007 |
| 200702032 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 01/12/2007 |
| 200702031 | 170.11-05 | Qualified Appreciated Stock | 01/12/2007 |
| 200702030 | 9100.19-00 | Extension of Time For Filing Return | 01/12/2007 |
| 200702030 | 1502.75-00 | Filing Requirements | 01/12/2007 |
| 200702029 | 9100.01-00 | Section 42; Low-Income Housing Credit | 01/12/2007 |
| 200702029 | 42.00-00 | Low-Income Housing Credit | 01/12/2007 |
| 200702028 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/12/2007 |
| 200702027 | 1362.01-03 | Late Elections | 01/12/2007 |
| 200702026 | 1362.01-03 | Late Elections | 01/12/2007 |
| 200702025 | 142.04-03 | Project Period Rule | 01/12/2007 |
| 200702025 | 142.04-00 | Qualified Residential Rental Project | 01/12/2007 |
| 200702024 | 1361.03-03 | Electing Small Business Trusts | 01/12/2007 |
| 200702023 | 9100.09-00 | Section 442; Accounting Periods | 01/12/2007 |
| 200702022 | 115.00-00 | Income of States, Municipalities, etc. | 01/12/2007 |
| 200702022 | 115.07-00 | Filing Requirements | 01/12/2007 |
| 200702022 | 6012.05-01 | Estates or Trusts | 01/12/2007 |
| 200702021 | 857.02-03 | Income from Prohibited Transactions | 01/12/2007 |
| 200702020 | 1362.04-00 | Inadvertent Terminations | 01/12/2007 |
| 200702019 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 01/12/2007 |
| 200702018 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/12/2007 |
| 200702017 | 468A.06-02 | Experimental Nuclear Facilities | 01/12/2007 |
| 200702016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2007 |
| 200702016 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 01/12/2007 |
| 200702015 | 468A.04-00 | Ruling Amount | 01/12/2007 |
