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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 |
|---|---|---|---|
| 200502032 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/14/2005 |
| 200502032 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/14/2005 |
| 200502032 | 1223.00-00 | Holding Period of Capital Assets | 01/14/2005 |
| 200502032 | 643.06-00 | Multiple Trusts | 01/14/2005 |
| 200502031 | 2601.04-00 | Transitional Rules | 01/14/2005 |
| 200502031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/14/2005 |
| 200502031 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/14/2005 |
| 200502031 | 1223.00-00 | Holding Period of Capital Assets | 01/14/2005 |
| 200502031 | 643.06-00 | Multiple Trusts | 01/14/2005 |
| 200502030 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502029 | 9100.09-00 | Section 442; Accounting Periods | 01/14/2005 |
| 200502028 | 41.00-00 | Credit for Increasing Research Activities | 01/14/2005 |
| 200502027 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502026 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502025 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502024 | 1362.04-00 | Inadvertent Terminations | 01/14/2005 |
| 200502023 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/14/2005 |
| 200502022 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/14/2005 |
| 200502021 | 1362.04-00 | Inadvertent Terminations | 01/14/2005 |
| 200502020 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502019 | 42.04-03 | Restrictions on Existing Buildings | 01/14/2005 |
| 200502018 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/14/2005 |
| 200502018 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/14/2005 |
| 200502018 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/14/2005 |
| 200502017 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/14/2005 |
