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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 |
|---|---|---|---|
| 201021023 | 6224.01-01 | Settlement Agreement | 05/28/2010 |
| 201021022 | 6402.00-00 | Authority to Make Credits or Refunds | 05/28/2010 |
| 201021021 | 6111.00-00 | Registration of Tax Shelters | 05/28/2010 |
| 201021021 | 6707.00-00 | Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) | 05/28/2010 |
| 201021020 | 453A.03-00 | Interest on Deferred Tax Liability | 05/28/2010 |
| 201021019 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/28/2010 |
| 201021019 | 1502.75-10 | When Group Remains in Existence | 05/28/2010 |
| 201021018 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 05/28/2010 |
| 201021017 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2010 |
| 201021016 | 104.03-00 | Damages | 05/28/2010 |
| 201021015 | 104.03-00 | Damages | 05/28/2010 |
| 201021014 | 7701.00-00 | Definitions | 05/28/2010 |
| 201021013 | 7701.00-00 | Definitions | 05/28/2010 |
| 201021012 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/28/2010 |
| 201021012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2010 |
| 201021011 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/28/2010 |
| 201021011 | 2601.04-00 | Transitional Rules | 05/28/2010 |
| 201021011 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/28/2010 |
| 201021011 | 2501.01-00 | Gift v. Not a Gift | 05/28/2010 |
| 201021011 | 2041.03-00 | General Power v. Not a General Power | 05/28/2010 |
| 201021011 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/28/2010 |
| 201021010 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/28/2010 |
| 201021010 | 2601.04-00 | Transitional Rules | 05/28/2010 |
| 201021010 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/28/2010 |
| 201021010 | 2501.01-00 | Gift v. Not a Gift | 05/28/2010 |
