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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 |
|---|---|---|---|
| 200630018 | 61.09-01 | Claim of Right | 07/28/2006 |
| 200630017 | 61.40-00 | Governmental Benefits and Subsidies | 07/28/2006 |
| 200630016 | 67.04-00 | Estates and Trusts | 07/28/2006 |
| 200630015 | 121.01-04 | Computation of Excludable Gain | 07/28/2006 |
| 200630014 | 9100.22-00 | Other | 07/28/2006 |
| 200630014 | 1503.04-00 | Dual Consolidated Loss | 07/28/2006 |
| 200630013 | 9100.22-00 | Other | 07/28/2006 |
| 200630013 | 1503.04-00 | Dual Consolidated Loss | 07/28/2006 |
| 200630012 | 453.00-00 | Installment Method (Available v. Not Available) | 07/28/2006 |
| 200630012 | 453.08-00 | Revocation of Elections | 07/28/2006 |
| 200630011 | 1362.01-03 | Late Elections | 07/28/2006 |
| 200630010 | 856.01-00 | Income Requirements | 07/28/2006 |
| 200630009 | 9100.22-00 | Other | 07/28/2006 |
| 200630009 | 1503.04-04 | Dual Resident Corporation | 07/28/2006 |
| 200630008 | 9100.22-00 | Other | 07/28/2006 |
| 200630008 | 1503.04-04 | Dual Resident Corporation | 07/28/2006 |
| 200630007 | 168.24-01 | Normalization Rules | 07/28/2006 |
| 200630006 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/28/2006 |
| 200630006 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 07/28/2006 |
| 200630005 | 1031.06-00 | Multi-Party Exchanges | 07/28/2006 |
| 200630004 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 07/28/2006 |
| 200630003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2006 |
| 200630002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/28/2006 |
| 200630001 | 115.00-00 | Income of States, Municipalities, etc. | 07/28/2006 |
| 200629031 | 168.20-00 | Classification of Property | 07/21/2006 |
