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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 |
|---|---|---|---|
| 200125012 | 2056.01-01 | Life Estate | 06/22/2001 |
| 200125011 | 355.01-00 | Spin-Off | 06/22/2001 |
| 200125011 | 355.04-00 | Business Purpose | 06/22/2001 |
| 200125010 | 302.02-00 | Disproportionate Redemption of stock | 06/22/2001 |
| 200125010 | 302.03-00 | Complete Termination of Interest | 06/22/2001 |
| 200125009 | 162.04-03 | Capture Insurance | 06/22/2001 |
| 200125008 | 3121.05-00 | Employer v. Not an Employer | 06/22/2001 |
| 200125008 | 3306.03-00 | Employment | 06/22/2001 |
| 200125007 | 384.00-00 | Limitation on Use of Preacquisition Losses to Offset Built-in Gains | 06/22/2001 |
| 200125007 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/22/2001 |
| 200125007 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 06/22/2001 |
| 200125006 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 06/22/2001 |
| 200125005 | 162.04-03 | Capture Insurance | 06/22/2001 |
| 200125004 | 61.24-01 | Issuance | 06/22/2001 |
| 200125004 | 163.14-00 | Bond Issuance Premium | 06/22/2001 |
| 200125004 | 267.02-01 | Matching of Deduction and Payee Income | 06/22/2001 |
| 200125003 | 1221.03-01 | Similar Property | 06/22/2001 |
| 200125003 | 170.11-01 | Reduction in General | 06/22/2001 |
| 200125002 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125001 | 471.00-00 | General Rule for Inventories | 06/22/2001 |
| 200124030 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 06/15/2001 |
| 200124030 | 403.05-00 | Rollover Amounts | 06/15/2001 |
| 200124029 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/15/2001 |
| 200124029 | 4946.01-00 | Disqualified Person | 06/15/2001 |
| 200124028 | 401.06-00 | Required Distributions | 06/15/2001 |
