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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 |
|---|---|---|---|
| 200502042 | 6702.00-00 | Frivolous Income Tax Return | 01/14/2005 |
| 200502042 | 6702.01-00 | What Constitutes | 01/14/2005 |
| 200502041 | 162.21-01 | Fines and Penalties | 01/14/2005 |
| 200502040 | 61.53-00 | Fringe Benefits | 01/14/2005 |
| 200502040 | 79.03-00 | Inclusion in Employee Income | 01/14/2005 |
| 200502040 | 83.05-00 | Applicability of Section | 01/14/2005 |
| 200502039 | 165.13-00 | Abandonment Losses | 01/14/2005 |
| 200502038 | 877.00-00 | Expatriation to Avoid Tax | 01/14/2005 |
| 200502037 | 664.00-00 | Charitable Remainder Trusts | 01/14/2005 |
| 200502036 | 2642.00-00 | Inclusion Ratio | 01/14/2005 |
| 200502035 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/14/2005 |
| 200502034 | 9100.22-00 | Other | 01/14/2005 |
| 200502034 | 1503.04-04 | Dual Resident Corporation | 01/14/2005 |
| 200502033 | 9100.22-00 | Other | 01/14/2005 |
| 200502033 | 1503.04-04 | Dual Resident Corporation | 01/14/2005 |
| 200502032 | 2601.04-00 | Transitional Rules | 01/14/2005 |
| 200502032 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/14/2005 |
| 200502032 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/14/2005 |
| 200502032 | 1223.00-00 | Holding Period of Capital Assets | 01/14/2005 |
| 200502032 | 643.06-00 | Multiple Trusts | 01/14/2005 |
| 200502031 | 2601.04-00 | Transitional Rules | 01/14/2005 |
| 200502031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/14/2005 |
| 200502031 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/14/2005 |
| 200502031 | 1223.00-00 | Holding Period of Capital Assets | 01/14/2005 |
| 200502031 | 643.06-00 | Multiple Trusts | 01/14/2005 |
