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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編號 UILC 主題 發布日期
200037018 148.09-00 Penalty in Lieu of Rebate 09/15/2000
200037022 1362.01-03 Late Elections 09/15/2000
200037013 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037025 1362.01-03 Late Elections 09/15/2000
200037048 6662.03-01 Transfer Price Adjustments 09/15/2000
200037013 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037013 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037001 368.03-00 Stock for Property (Type "C") 09/15/2000
200037050 501.03-03 Trusts 09/15/2000
200037050 512.01-00 Exception, Additions, and Limitations on Unrelated Income 09/15/2000
200037015 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037016 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037037 877.01-00 Principal Purpose--the Avoidance of Tax 09/15/2000
200037015 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037015 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037016 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037016 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037032 1362.01-03 Late Elections 09/15/2000
200037002 368.03-00 Stock for Property (Type "C") 09/15/2000
200037029 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2000
200037021 1362.01-02 Election After Termination 09/15/2000
200037040 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/15/2000

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