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.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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 |
|---|---|---|---|
| 200637025 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/15/2006 |
| 200637025 | 2501.01-01 | Transfer by Incompetent or Incompetent's Committee | 09/15/2006 |
| 200637024 | 1361.03-02 | Qualified Subchapter S Trusts | 09/15/2006 |
| 200637023 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2006 |
| 200637022 | 304.00-00 | Redemption Through Use of Related Corporations | 09/15/2006 |
| 200637021 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/15/2006 |
| 200637021 | 2514.03-00 | Definition of General Power of Appointment | 09/15/2006 |
| 200637021 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/15/2006 |
| 200637020 | 9100.09-00 | Section 442; Accounting Periods | 09/15/2006 |
| 200637019 | 1362.01-03 | Late Elections | 09/15/2006 |
| 200637018 | 851.02-00 | Gross Income Requirement | 09/15/2006 |
| 200637017 | 9100.09-00 | Section 442; Accounting Periods | 09/15/2006 |
| 200637016 | 9100.09-00 | Section 442; Accounting Periods | 09/15/2006 |
| 200637015 | 1362.01-03 | Late Elections | 09/15/2006 |
| 200637014 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 09/15/2006 |
| 200637013 | 1362.01-03 | Late Elections | 09/15/2006 |
| 200637012 | 1362.04-00 | Inadvertent Terminations | 09/15/2006 |
| 200637011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2006 |
| 200637011 | 2642.00-00 | Inclusion Ratio | 09/15/2006 |
| 200637010 | 1362.02-03 | Passive Investment Income | 09/15/2006 |
| 200637010 | 1362.04-00 | Inadvertent Terminations | 09/15/2006 |
| 200637009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2006 |
| 200637008 | 754.02-00 | Timeliness of Election | 09/15/2006 |
| 200637008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/15/2006 |
| 200637007 | 1362.01-03 | Late Elections | 09/15/2006 |
