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 |
|---|---|---|---|
| 200802033 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/11/2008 |
| 200802032 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/11/2008 |
| 200802031 | 7121.06-00 | Validity | 01/11/2008 |
| 200802030 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 01/11/2008 |
| 200802030 | 6404.01-00 | General Rule | 01/11/2008 |
| 200802029 | 2642.00-00 | Inclusion Ratio | 01/11/2008 |
| 200802029 | 2654.03-00 | Separate Shares | 01/11/2008 |
| 200802029 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2008 |
| 200802028 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 01/11/2008 |
| 200802028 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/11/2008 |
| 200802027 | 1362.04-00 | Inadvertent Terminations | 01/11/2008 |
| 200802026 | 167.22-01 | Normalization Rules | 01/11/2008 |
| 200802025 | 167.22-01 | Normalization Rules | 01/11/2008 |
| 200802024 | 664.03-02 | Charitable Remainder Unitrust | 01/11/2008 |
| 200802024 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/11/2008 |
| 200802024 | 170.12-03 | Partial Interests in Property | 01/11/2008 |
| 200802024 | 2522.02-03 | Charitable Remainder Trusts | 01/11/2008 |
| 200802024 | 2523.07-00 | Special Rules for Charitable Remainder Trusts | 01/11/2008 |
| 200802023 | 1400I.00-00 | Commercial Revitalization Deduction | 01/11/2008 |
| 200802022 | 1362.01-03 | Late Elections | 01/11/2008 |
| 200802021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2008 |
| 200802020 | 1362.01-03 | Late Elections | 01/11/2008 |
| 200802019 | 1362.01-03 | Late Elections | 01/11/2008 |
| 200802018 | 1362.01-03 | Late Elections | 01/11/2008 |
| 200802017 | 1362.01-03 | Late Elections | 01/11/2008 |
