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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.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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 |
|---|---|---|---|
| 200301021 | 338.01-02 | Time in which Election must be made | 01/03/2003 |
| 200301021 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/03/2003 |
| 200301020 | 61.00-00 | Gross Income v. Not Gross Income | 01/03/2003 |
| 200301020 | 664.00-00 | Charitable Remainder Trusts | 01/03/2003 |
| 200301020 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/03/2003 |
| 200301020 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/03/2003 |
| 200301019 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/03/2003 |
| 200301019 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/03/2003 |
| 200301019 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/03/2003 |
| 200301019 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/03/2003 |
| 200301018 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/03/2003 |
| 200301018 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/03/2003 |
| 200301018 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/03/2003 |
| 200301018 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/03/2003 |
| 200301017 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/03/2003 |
| 200301017 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/03/2003 |
| 200301017 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/03/2003 |
| 200301017 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/03/2003 |
| 200301016 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/03/2003 |
| 200301016 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/03/2003 |
| 200301016 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/03/2003 |
| 200301016 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/03/2003 |
| 200301015 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/03/2003 |
| 200301015 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/03/2003 |
| 200301015 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/03/2003 |
