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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 |
|---|---|---|---|
| 201005019 | 1502.98-00 | Application of Section 382 with Respect to a Consolidated Group | 02/05/2010 |
| 201005018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 02/05/2010 |
| 201005018 | 7704.03-00 | Qualifying Income | 02/05/2010 |
| 201005017 | 40A.00-00 | Biodiesel and Renewable Diesel Used as a Fuel | 02/05/2010 |
| 201005016 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/05/2010 |
| 201005016 | 469.04-01 | Allocation of Interest & Other Expenses | 02/05/2010 |
| 201005015 | 1382.00-00 | Taxable Income of Cooperatives | 02/05/2010 |
| 201005014 | 132.04-00 | De Minimis Fringe | 02/05/2010 |
| 201005013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/05/2010 |
| 201005013 | 355.01-01 | Split-Off | 02/05/2010 |
| 201005013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/05/2010 |
| 201005013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/05/2010 |
| 201005012 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005011 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005010 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005009 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005008 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005007 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005006 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005005 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005004 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005003 | 7701.00-00 | Definitions | 02/05/2010 |
| 201005002 | 118.01-02 | Nonshareholder Contributions | 02/05/2010 |
| 201005002 | 118.02-00 | Contributions in Aid of Construction | 02/05/2010 |
| 201005001 | 31.00-00 | Withholdings (Credit v. No Credit Against Tax) | 02/05/2010 |
