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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 |
|---|---|---|---|
| 200527015 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 07/08/2005 |
| 200527015 | 9100.22-00 | Other | 07/08/2005 |
| 200527014 | 148.00-00 | Arbitrage | 07/08/2005 |
| 200527013 | 1362.02-03 | Passive Investment Income | 07/08/2005 |
| 200527012 | 104.01-00 | Health and Accident Insurance | 07/08/2005 |
| 200527011 | 7701.00-00 | Definitions | 07/08/2005 |
| 200527011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2005 |
| 200527010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/08/2005 |
| 200527009 | 103.02-00 | State and Local | 07/08/2005 |
| 200527009 | 148.06-00 | Reasonably Required Reserve or Replacement Fund | 07/08/2005 |
| 200527008 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/08/2005 |
| 200527008 | 2642.00-00 | Inclusion Ratio | 07/08/2005 |
| 200527007 | 61.00.00-00 | PAYMENT | 07/08/2005 |
| 200527007 | 643.06-00 | Multiple Trusts | 07/08/2005 |
| 200527007 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 07/08/2005 |
| 200527007 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 07/08/2005 |
| 200527007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/08/2005 |
| 200527007 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 07/08/2005 |
| 200527007 | 1223.00-00 | Holding Period of Capital Assets | 07/08/2005 |
| 200527007 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/08/2005 |
| 200527007 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 07/08/2005 |
| 200527007 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/08/2005 |
| 200527007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/08/2005 |
| 200527007 | 2601.00-00 | Tax On Generat | 07/08/2005 |
| 200527006 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/08/2005 |
