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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 |
|---|---|---|---|
| 201052003 | 7502.01-00 | Postmark Date Governs | 12/30/2010 |
| 201052002 | 61.00-00 | Gross Income v. Not Gross Income | 12/30/2010 |
| 201052002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/30/2010 |
| 201052002 | 2501.01-00 | Gift v. Not a Gift | 12/30/2010 |
| 201052002 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 12/30/2010 |
| 201052002 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 12/30/2010 |
| 201052001 | 7701.00-00 | Definitions | 12/30/2010 |
| 201051027 | 402.08-00 | Rollover Contributions | 12/23/2010 |
| 201051026 | 408.00-00 | Individual Retirement Accounts | 12/23/2010 |
| 201051025 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/23/2010 |
| 201051025 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 12/23/2010 |
| 201051025 | 72.20-04 | Substantially Equal Payments | 12/23/2010 |
| 201051024 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/23/2010 |
| 201051023 | 61.00-00 | Gross Income v. Not Gross Income | 12/23/2010 |
| 201051023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/23/2010 |
| 201051023 | 2501.01-00 | Gift v. Not a Gift | 12/23/2010 |
| 201051023 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 12/23/2010 |
| 201051023 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 12/23/2010 |
| 201051022 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/23/2010 |
| 201051022 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/23/2010 |
| 201051021 | 139D.00-00 | Indian Health Care Benefits | 12/23/2010 |
| 201051020 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/23/2010 |
| 201051020 | 1248.00-00 | Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | 12/23/2010 |
| 201051019 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/23/2010 |
| 201051018 | 9100.22-00 | Other | 12/23/2010 |
