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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 |
|---|---|---|---|
| 200120007 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 05/18/2001 |
| 200120007 | 2601.03-05 | Additions to Irrevocable Trusts | 05/18/2001 |
| 200120006 | 9999.98-00 | Not Able to Identify Under Present List | 05/18/2001 |
| 200120005 | 4081.00-00 | Gasoline and Diesel Fuels | 05/18/2001 |
| 200120004 | 834.02-07 | Special Deduction | 05/18/2001 |
| 200120003 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 05/18/2001 |
| 200120003 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/18/2001 |
| 200120002 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 05/18/2001 |
| 200120002 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/18/2001 |
| 200120001 | 61.03-00 | Loan or Mortgage v. Sale | 05/18/2001 |
| 200120001 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 05/18/2001 |
| 200120001 | 1001.02-00 | Amount Realized | 05/18/2001 |
| 200120001 | 166.00-00 | Bad Debts | 05/18/2001 |
| 200120001 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 05/18/2001 |
| 200120001 | 1276.00-00 | Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income | 05/18/2001 |
| 200120001 | 1278.01-01 | Market Discount Bond | 05/18/2001 |
| 200120001 | 1278.01-02 | Market Discount | 05/18/2001 |
| 200119064 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 05/11/2001 |
| 200119063 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/11/2001 |
| 200119062 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 05/11/2001 |
| 200119062 | 4943.04-00 | Other Definitions and Rules | 05/11/2001 |
| 200119061 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 05/11/2001 |
| 200119060 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 05/11/2001 |
| 200119060 | 72.20-04 | Substantially Equal Payments | 05/11/2001 |
| 200119059 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2001 |
