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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 |
|---|---|---|---|
| 200335035 | 401.29-02 | Special Distribution Requirements | 08/29/2003 |
| 200335035 | 402.01-00 | Exempt Trust | 08/29/2003 |
| 200335034 | 61.09-06 | Assigned | 08/29/2003 |
| 200335034 | 104.03-00 | Damages | 08/29/2003 |
| 200335034 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 08/29/2003 |
| 200335034 | 118.01-01 | Shareholder Contributions | 08/29/2003 |
| 200335034 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 08/29/2003 |
| 200335034 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/29/2003 |
| 200335034 | 357.02-01 | In General | 08/29/2003 |
| 200335034 | 358.00-00 | Basis to Distributees | 08/29/2003 |
| 200335034 | 368.11-00 | Control v. No Control | 08/29/2003 |
| 200335034 | 362.00-00 | Basis to Corporations | 08/29/2003 |
| 200335034 | 704.01-04 | Section 704(c) Considerations | 08/29/2003 |
| 200335034 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 08/29/2003 |
| 200335034 | 723.00-00 | Basis of Property Contributed to Partnership | 08/29/2003 |
| 200335034 | 752.03-00 | Liability to Which Property is Subject | 08/29/2003 |
| 200335034 | 1016.07-03 | Stockholders Contributions | 08/29/2003 |
| 200335034 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 08/29/2003 |
| 200335034 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 08/29/2003 |
| 200335034 | 1231.00-00 | Property Used in | 08/29/2003 |
| 200335033 | 1233.00-00 | Gains and Losses from Short Sales | 08/29/2003 |
| 200335032 | 301.01-07 | Form v. Substance | 08/29/2003 |
| 200335032 | 305.03-00 | Distributions in Lieu of Money | 08/29/2003 |
| 200335032 | 356.01-00 | Reorganization Exchange | 08/29/2003 |
| 200335031 | 1362.00-00 | Election by Small Business Corporation | 08/29/2003 |
