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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.
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 |
|---|---|---|---|
| 200606015 | 1362.01-03 | Late Elections | 02/10/2006 |
| 200606014 | 1362.04-00 | Inadvertent Terminations | 02/10/2006 |
| 200606013 | 1362.04-00 | Inadvertent Terminations | 02/10/2006 |
| 200606012 | 1362.04-00 | Inadvertent Terminations | 02/10/2006 |
| 200606011 | 1362.04-00 | Inadvertent Terminations | 02/10/2006 |
| 200606010 | 1362.04-00 | Inadvertent Terminations | 02/10/2006 |
| 200606009 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 02/10/2006 |
| 200606009 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 02/10/2006 |
| 200606009 | 708.01-00 | Termination | 02/10/2006 |
| 200606009 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/10/2006 |
| 200606009 | 722.00-00 | Basis of Contributing Partner's Interest | 02/10/2006 |
| 200606009 | 723.00-00 | Basis of Property Contributed to Partnership | 02/10/2006 |
| 200606009 | 7701.01-00 | Associations v. Corporations | 02/10/2006 |
| 200606008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/10/2006 |
| 200606007 | 115.00-00 | Income of States, Municipalities, etc. | 02/10/2006 |
| 200606007 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/10/2006 |
| 200606006 | 2033.00-00 | Property in Which Decedent Had an Interest | 02/10/2006 |
| 200606006 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/10/2006 |
| 200606006 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/10/2006 |
| 200606006 | 2512.00-00 | Valuation of Gifts | 02/10/2006 |
| 200606006 | 677.00-00 | Income for Benefit of Grantor | 02/10/2006 |
| 200606006 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 02/10/2006 |
| 200606005 | 1362.01-03 | Late Elections | 02/10/2006 |
| 200606004 | 754.02-00 | Timeliness of Election | 02/10/2006 |
| 200606004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/10/2006 |
