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 |
|---|---|---|---|
| 200223019 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/07/2002 |
| 200223017 | 472.01-00 | Election | 06/07/2002 |
| 200223017 | 9100.11-00 | Section 472; LIFO Election | 06/07/2002 |
| 200223016 | 2632.01-00 | Time and Manner of Allocation | 06/07/2002 |
| 200223016 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2002 |
| 200223015 | 831.02-00 | Alternative Tax Small Companies | 06/07/2002 |
| 200223014 | 170.12-03 | Partial Interests in Property | 06/07/2002 |
| 200223014 | 2512.00-00 | Valuation of Gifts | 06/07/2002 |
| 200223014 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/07/2002 |
| 200223014 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 06/07/2002 |
| 200223014 | 2033.00-00 | Property in Which Decedent Had an Interest | 06/07/2002 |
| 200223014 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/07/2002 |
| 200223014 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 06/07/2002 |
| 200223013 | 170.12-03 | Partial Interests in Property | 06/07/2002 |
| 200223013 | 2512.00-00 | Valuation of Gifts | 06/07/2002 |
| 200223013 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/07/2002 |
| 200223013 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 06/07/2002 |
| 200223013 | 2033.00-00 | Property in Which Decedent Had an Interest | 06/07/2002 |
| 200223013 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/07/2002 |
| 200223013 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 06/07/2002 |
| 200223012 | 817.00-00 | Treatment of Variable Contracts | 06/07/2002 |
| 200223011 | 142.04-02 | 40/60 Test | 06/07/2002 |
| 200223010 | 1362.01-03 | Late Elections | 06/07/2002 |
| 200223009 | 9100.22-00 | Other | 06/07/2002 |
| 200223009 | 1445.07-00 | Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates | 06/07/2002 |
