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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顯示 35451 - 35475 of 76797
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201024044 | 2601.04-00 | Transitional Rules | 06/18/2010 |
| 201024044 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024044 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/18/2010 |
| 201024044 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 06/18/2010 |
| 201024044 | 1223.00-00 | Holding Period of Capital Assets | 06/18/2010 |
| 201024043 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024043 | 2601.04-00 | Transitional Rules | 06/18/2010 |
| 201024043 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024043 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/18/2010 |
| 201024043 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 06/18/2010 |
| 201024043 | 1223.00-00 | Holding Period of Capital Assets | 06/18/2010 |
| 201024042 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 06/18/2010 |
| 201024042 | 861.09-06 | Asset Method of Apportionment | 06/18/2010 |
| 201024042 | 861.09-07 | Fair Market Value Method | 06/18/2010 |
| 201024041 | 104.03-00 | Damages | 06/18/2010 |
| 201024040 | 6621.00-00 | Determination of Rate of Interest; Compounding of Interest | 06/18/2010 |
| 201024039 | 6321.01-00 | Property Subject v. Not Subject to Lien (See 6301.12-00) | 06/18/2010 |
| 201024038 | 1362.01-03 | Late Elections | 06/18/2010 |
| 201024037 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 06/18/2010 |
| 201024036 | 1031.01-00 | Property Held For Productive Use or Investment | 06/18/2010 |
| 201024036 | 1031.02-00 | Like Kind Property | 06/18/2010 |
| 201024035 | 2056.01-00 | Terminable Interests | 06/18/2010 |
| 201024034 | 9100.04-00 | Section 168; MACRS | 06/18/2010 |
| 201024034 | 9100.02-00 | Section 59(e) | 06/18/2010 |
| 201024033 | 7701.00-00 | Definitions | 06/18/2010 |
