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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 |
|---|---|---|---|
| 200417003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/23/2004 |
| 200417003 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/23/2004 |
| 200417002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2004 |
| 200417002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/23/2004 |
| 200417002 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/23/2004 |
| 200417001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2004 |
| 200417001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/23/2004 |
| 200417001 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/23/2004 |
| 200416015 | 408.03-00 | Rollover Contributions | 04/16/2004 |
| 200416014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2004 |
| 200416013 | 507.01-00 | Termination Under Section 507(a)(1) | 04/16/2004 |
| 200416012 | 507.01-00 | Termination Under Section 507(a)(1) | 04/16/2004 |
| 200416011 | 408.03-00 | Rollover Contributions | 04/16/2004 |
| 200416010 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/16/2004 |
| 200416009 | 807.03-04 | Prevailing Commissioners' Standard Tables | 04/16/2004 |
| 200416008 | 9114.03-02 | Australia | 04/16/2004 |
| 200416007 | 911.11-03 | Reelection | 04/16/2004 |
| 200416006 | 832.00-00 | Insurance Company Taxable Income | 04/16/2004 |
| 200416005 | 115.00-00 | Income of States, Municipalities, etc. | 04/16/2004 |
| 200416004 | 1362.01-03 | Late Elections | 04/16/2004 |
| 200416003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2004 |
| 200416002 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/16/2004 |
| 200416001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2004 |
| 200415012 | 408.03-00 | Rollover Contributions | 04/09/2004 |
| 200415011 | 408.03-00 | Rollover Contributions | 04/09/2004 |
