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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 |
|---|---|---|---|
| 200011053 | 1033.02-00 | Definition of Involuntary Conversion Events | 03/17/2000 |
| 200011052 | 1033.02-00 | Definition of Involuntary Conversion Events | 03/17/2000 |
| 200011051 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/17/2000 |
| 200011051 | 170.09-04 | Fraternal Societies, Etc. | 03/17/2000 |
| 200011051 | 501.04-04 | Veterans Organizations | 03/17/2000 |
| 200011051 | 501.19-00 | Organization of Past or Present Armed Forces Members | 03/17/2000 |
| 200011050 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/17/2000 |
| 200011050 | 170.09-04 | Fraternal Societies, Etc. | 03/17/2000 |
| 200011050 | 501.04-04 | Veterans Organizations | 03/17/2000 |
| 200011050 | 501.19-00 | Organization of Past or Present Armed Forces Members | 03/17/2000 |
| 200011049 | 20.02.03-00 | DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) | 03/17/2000 |
| 200011048 | 6231.05-00 | Affected Item | 03/17/2000 |
| 200011048 | 6231.06-00 | Computational Adjustment | 03/17/2000 |
| 200011047 | 6654.00-00 | Failure By Individual to Pay Estimated Income Tax | 03/17/2000 |
| 200011046 | 17.00.00-00 | COMPROMISE AND SETTLEMENT | 03/17/2000 |
| 200011045 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/17/2000 |
| 200011044 | 9114.13-01 | U.S. Virgin Islands | 03/17/2000 |
| 200011043 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/17/2000 |
| 200011042 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/17/2000 |
| 200011041 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/17/2000 |
| 200011040 | 1362.01-03 | Late Elections | 03/17/2000 |
| 200011039 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/17/2000 |
| 200011038 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/17/2000 |
| 200011037 | 9100.22-00 | Other | 03/17/2000 |
| 200011037 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 03/17/2000 |
