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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 |
|---|---|---|---|
| 200607020 | 833.02-00 | Special Deduction | 02/17/2006 |
| 200607019 | 7519.00-00 | Required Payments for Entities Electing Not To Have Required Taxable Year | 02/17/2006 |
| 200607018 | 3121.04-00 | Employees | 02/17/2006 |
| 200607017 | 117.05-00 | Limitation | 02/17/2006 |
| 200607016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/17/2006 |
| 200607015 | 61.00-00 | Gross Income v. Not Gross Income | 02/17/2006 |
| 200607015 | 1001.02-07 | Property Differing Materially | 02/17/2006 |
| 200607015 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 02/17/2006 |
| 200607015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/17/2006 |
| 200607015 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/17/2006 |
| 200607015 | 2001.00-00 | Imposition and Rate of Tax | 02/17/2006 |
| 200607014 | 9100.22-00 | Other | 02/17/2006 |
| 200607013 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 02/17/2006 |
| 200607012 | 1504.00-00 | Definitions | 02/17/2006 |
| 200607011 | 817.00-00 | Treatment of Variable Contracts | 02/17/2006 |
| 200607010 | 468A.04-02 | Revised Schedules | 02/17/2006 |
| 200607009 | 468A.04-02 | Revised Schedules | 02/17/2006 |
| 200607008 | 468A.04-02 | Revised Schedules | 02/17/2006 |
| 200607007 | 1502.75-00 | Filing Requirements | 02/17/2006 |
| 200607006 | 280G.01-04 | Disqualified Individual | 02/17/2006 |
| 200607005 | 9100.22-00 | Other | 02/17/2006 |
| 200607004 | 1362.04-00 | Inadvertent Terminations | 02/17/2006 |
| 200607004 | 1362.01-01 | Shareholder Consent | 02/17/2006 |
| 200607003 | 162.26-00 | Capital v. Expense | 02/17/2006 |
| 200607003 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 02/17/2006 |
