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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 |
|---|---|---|---|
| 200103002 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/19/2001 |
| 200103002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103002 | 1223.00-00 | Holding Period of Capital Assets | 01/19/2001 |
| 200103001 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/19/2001 |
| 200103001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/19/2001 |
| 200103001 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/19/2001 |
| 200103001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2001 |
| 200103001 | 1223.00-00 | Holding Period of Capital Assets | 01/19/2001 |
| 200102057 | 4945.04-04 | Grants to Individuals | 01/12/2001 |
| 200102056 | 4951.04-00 | Self-Dealing | 01/12/2001 |
| 200102056 | 4952.04-00 | Taxable Expenditure | 01/12/2001 |
| 200102055 | 4941.04-00 | Definition of Self-Dealing | 01/12/2001 |
| 200102054 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/12/2001 |
| 200102054 | 117.00-00 | Qualified Scholarships | 01/12/2001 |
| 200102053 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/12/2001 |
| 200102053 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/12/2001 |
| 200102052 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/12/2001 |
| 200102052 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/12/2001 |
| 200102051 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/12/2001 |
| 200102051 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 01/12/2001 |
| 200102051 | 512.05-00 | Advertising (See Also 0501.26-02) | 01/12/2001 |
| 200102051 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 01/12/2001 |
| 200102051 | 513.02-00 | Advertising, etc., Activities | 01/12/2001 |
| 200102050 | 1362.01-03 | Late Elections | 01/12/2001 |
| 200102049 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 01/12/2001 |
