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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 |
|---|---|---|---|
| 200123061 | 6081.00-00 | Extension of Time for Filing Returns | 06/08/2001 |
| 200123061 | 6151.00-00 | Time and Place for Paying Tax Shown on Returns | 06/08/2001 |
| 200123060 | 6330.00-00 | Collection Due Process - Levy | 06/08/2001 |
| 200123059 | 17.00.00-00 | COMPROMISE AND SETTLEMENT | 06/08/2001 |
| 200123058 | 1362.01-00 | Eligible v. Ineligible | 06/08/2001 |
| 200123057 | 141.07-00 | Management Contracts | 06/08/2001 |
| 200123056 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/08/2001 |
| 200123055 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/08/2001 |
| 200123055 | 2033.00-00 | Property in Which Decedent Had an Interest | 06/08/2001 |
| 200123054 | 338.01-02 | Time in which Election must be made | 06/08/2001 |
| 200123054 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/08/2001 |
| 200123053 | 302.00-00 | Distributions in Redemption of Stock | 06/08/2001 |
| 200123052 | 1362.04-00 | Inadvertent Terminations | 06/08/2001 |
| 200123051 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123050 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123049 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/08/2001 |
| 200123048 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/08/2001 |
| 200123048 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2001 |
| 200123047 | 61.15-01 | Accrued | 06/08/2001 |
| 200123046 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/08/2001 |
| 200123046 | 1012.06-00 | Liabilities Assumed as Purchase Price | 06/08/2001 |
| 200123046 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 06/08/2001 |
| 200123045 | 2041.03-00 | General Power v. Not a General Power | 06/08/2001 |
| 200123045 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/08/2001 |
| 200123045 | 2652.00-00 | Other Definitions | 06/08/2001 |
