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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 |
|---|---|---|---|
| 200736014 | 355.01-01 | Split-Off | 09/07/2007 |
| 200736013 | 7701.00-00 | Definitions | 09/07/2007 |
| 200736013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736012 | 7701.00-00 | Definitions | 09/07/2007 |
| 200736012 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/07/2007 |
| 200736011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736008 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/07/2007 |
| 200736008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/07/2007 |
| 200736008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/07/2007 |
| 200736007 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/07/2007 |
| 200736007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/07/2007 |
| 200736007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/07/2007 |
| 200736006 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/07/2007 |
| 200736006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/07/2007 |
| 200736006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/07/2007 |
| 200736005 | 1445.00-00 | Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | 09/07/2007 |
| 200736005 | 1445.07-00 | Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates | 09/07/2007 |
| 200736005 | 1445.07-02 | Notice of Nonrecognition Transfer (See Also 1445.02-11). | 09/07/2007 |
| 200736005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736004 | 355.01-01 | Split-Off | 09/07/2007 |
| 200736003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736002 | 2036.11-00 | Transfer v. Not a Transfer | 09/07/2007 |
