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 |
|---|---|---|---|
| 200122036 | 2512.00-00 | Valuation of Gifts | 06/01/2001 |
| 200122035 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/01/2001 |
| 200122034 | 1362.02-02 | Ceases to be Small Business Corporation | 06/01/2001 |
| 200122033 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/01/2001 |
| 200122032 | 61.00-00 | Gross Income v. Not Gross Income | 06/01/2001 |
| 200122032 | 61.03-00 | Loan or Mortgage v. Sale | 06/01/2001 |
| 200122032 | 61.43-00 | Form v. Substance | 06/01/2001 |
| 200122032 | 451.01-00 | Annual Theory | 06/01/2001 |
| 200122031 | 468A.04-02 | Revised Schedules | 06/01/2001 |
| 200122030 | 468A.04-02 | Revised Schedules | 06/01/2001 |
| 200122029 | 468A.04-02 | Revised Schedules | 06/01/2001 |
| 200122028 | 1362.02-03 | Passive Investment Income | 06/01/2001 |
| 200122027 | 1362.01-03 | Late Elections | 06/01/2001 |
| 200122026 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 06/01/2001 |
| 200122025 | 2519.00-00 | Disposition of Certain Life Estates | 06/01/2001 |
| 200122025 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/01/2001 |
| 200122024 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 06/01/2001 |
| 200122023 | 1502.06-00 | Liability for Tax | 06/01/2001 |
| 200122023 | 1502.77-00 | Common Parent Agent for Subsidiaries | 06/01/2001 |
| 200122023 | 6229.06-00 | Assessment of Partnership Items | 06/01/2001 |
| 200122023 | 6231.14-00 | Regulations with Respect to Certain Special Enforcement Areas | 06/01/2001 |
| 200122022 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/01/2001 |
| 200122022 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 06/01/2001 |
| 200122022 | 358.03-00 | Assumption of Liabilities | 06/01/2001 |
| 200122022 | 1502.13-02 | Obligations of Members | 06/01/2001 |
