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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 |
|---|---|---|---|
| 200020029 | 3306.03-01 | Services for U.S. or an Instrumentality Excepted | 05/19/2000 |
| 200020028 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/19/2000 |
| 200020027 | 1362.00-00 | Election by Small Business Corporation | 05/19/2000 |
| 200020026 | 1362.00-00 | Election by Small Business Corporation | 05/19/2000 |
| 200020025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/19/2000 |
| 200020024 | 665.00-00 | Definitions Applicable to Subpart D | 05/19/2000 |
| 200020024 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020024 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/19/2000 |
| 200020024 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2000 |
| 200020023 | 665.00-00 | Definitions Applicable to Subpart D | 05/19/2000 |
| 200020023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020023 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/19/2000 |
| 200020023 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2000 |
| 200020022 | 1362.04-00 | Inadvertent Terminations | 05/19/2000 |
| 200020021 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/19/2000 |
| 200020020 | 665.00-00 | Definitions Applicable to Subpart D | 05/19/2000 |
| 200020020 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020020 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/19/2000 |
| 200020020 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2000 |
| 200020019 | 665.00-00 | Definitions Applicable to Subpart D | 05/19/2000 |
| 200020019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/19/2000 |
| 200020019 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/19/2000 |
| 200020019 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2000 |
| 200020018 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 05/19/2000 |
| 200020017 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/19/2000 |
