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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.
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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200126018 | 162.25-08 | Defending, Settling, etc., Civil Action | 06/29/2001 |
| 200126017 | 1362.01-03 | Late Elections | 06/29/2001 |
| 200126016 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/29/2001 |
| 200126016 | 351.01-00 | Control v. No Control by Transferor | 06/29/2001 |
| 200126015 | 936.00-00 | Puerto Rico and Possession Tax Credit | 06/29/2001 |
| 200126014 | 1012.06-00 | Liabilities Assumed as Purchase Price | 06/29/2001 |
| 200126014 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 06/29/2001 |
| 200126014 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/29/2001 |
| 200126013 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/29/2001 |
| 200126012 | 355.01-00 | Spin-Off | 06/29/2001 |
| 200126012 | 355.03-00 | Active Business | 06/29/2001 |
| 200126011 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/29/2001 |
| 200126011 | 1012.06-00 | Liabilities Assumed as Purchase Price | 06/29/2001 |
| 200126011 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 06/29/2001 |
| 200126010 | 1033.00-00 | Involuntary Conversion | 06/29/2001 |
| 200126009 | 17.07.00-00 | COMPROMISE AND SETTLEMENT: Basis for compromise | 06/29/2001 |
| 200126008 | 162.26-00 | Capital v. Expense | 06/29/2001 |
| 200126008 | 263.05-01 | Reorganization | 06/29/2001 |
| 200126008 | 461.01-00 | Accrual Method | 06/29/2001 |
| 200126007 | 1031.06-00 | Multi-Party Exchanges | 06/29/2001 |
| 200126006 | 147.06-00 | Public Approval Requirement | 06/29/2001 |
| 200126005 | 164.03-00 | Income Taxes | 06/29/2001 |
| 200126004 | 3121.04-00 | Employees | 06/29/2001 |
| 200126004 | 3306.05-00 | Employees | 06/29/2001 |
| 200126004 | 3401.04-00 | Employer-Employee Relationship | 06/29/2001 |
