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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 |
|---|---|---|---|
| 202318015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/05/2023 |
| 202318014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2023 |
| 202318014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/05/2023 |
| 202318014 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318014 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318013 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2023 |
| 202318013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/05/2023 |
| 202318013 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318013 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2023 |
| 202318012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/05/2023 |
| 202318012 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318012 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2023 |
| 202318011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/05/2023 |
| 202318011 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318011 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2023 |
| 202318010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/05/2023 |
| 202318010 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318010 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318008 | 162.16-04 | Capital Expenditure v. Repair | 05/05/2023 |
| 202318008 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
