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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 |
|---|---|---|---|
| 200528026 | 833.03-03 | Material Change in Operations Existing Blue Cross or Blue Shield Organizations | 07/15/2005 |
| 200528025 | 3231.01-00 | Employers v. Not Employers | 07/15/2005 |
| 200528024 | 461.01-00 | Accrual Method | 07/15/2005 |
| 200528024 | 1012.06-00 | Liabilities Assumed as Purchase Price | 07/15/2005 |
| 200528023 | 61.09-31 | Insurance Benefits | 07/15/2005 |
| 200528023 | 101.01-00 | Life Insurance Proceeds Payable by Reason of Death | 07/15/2005 |
| 200528022 | 118.02-02 | Definition of Contribution in Aid of Construction | 07/15/2005 |
| 200528022 | 118.01-02 | Nonshareholder Contributions | 07/15/2005 |
| 200528021 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/15/2005 |
| 200528020 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2005 |
| 200528020 | 2642.00-00 | Inclusion Ratio | 07/15/2005 |
| 200528019 | 2032A.00-00 | Valuation of Farm Real Property | 07/15/2005 |
| 200528019 | 9100.22-00 | Other | 07/15/2005 |
| 200528019 | 2057.00-00 | Sales of Certain Employer Securities (Repealed 1989) | 07/15/2005 |
| 200528018 | 7702.20-00 | Correction of Errors | 07/15/2005 |
| 200528017 | 6042.00-00 | Returns Regarding Payments of Dividends and Corporate Earnings and Profits | 07/15/2005 |
| 200528016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/15/2005 |
| 200528016 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/15/2005 |
| 200528016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/15/2005 |
| 200528015 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 07/15/2005 |
| 200528015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2005 |
| 200528014 | 1362.01-03 | Late Elections | 07/15/2005 |
| 200528013 | 338.02-00 | Qualified Stock Purchase | 07/15/2005 |
| 200528012 | 1362.01-03 | Late Elections | 07/15/2005 |
| 200528011 | 1033.01-00 | General Rule | 07/15/2005 |
