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 |
|---|---|---|---|
| 编号 200924036 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 06/12/2009 |
| 编号 200924036 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 06/12/2009 |
| 编号 200924036 | UILC 355.01-01 | 主题 Split-Off | 发布日期 06/12/2009 |
| 编号 200924036 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 06/12/2009 |
| 编号 200924036 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 06/12/2009 |
| 编号 200924035 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 468B.00-00 | 主题 Special Rules For Designated Settlement Funds | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 468B.04-01 | 主题 Qualified Payment | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 468B.07-00 | 主题 Clarification Of Taxation of Certain Funds | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 461.00-00 | 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 172.00-00 | 主题 Net Operating Loss Deductions (Deductible v. Not Deductible) | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 172.01-00 | 主题 Carryback and Carryover | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 172.01-05 | 主题 10-Year Carryover | 发布日期 06/12/2009 |
| 编号 200924034 | UILC 172.06-00 | 主题 Product Liability Losses | 发布日期 06/12/2009 |
| 编号 200924033 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/12/2009 |
| 编号 200924033 | UILC 7872.00-00 | 主题 Treatment of Loans with Below Market Interest Rates | 发布日期 06/12/2009 |
| 编号 200924032 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/12/2009 |
| 编号 200924032 | UILC 7872.00-00 | 主题 Treatment of Loans with Below Market Interest Rates | 发布日期 06/12/2009 |
| 编号 200924031 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/12/2009 |
| 编号 200924031 | UILC 7872.00-00 | 主题 Treatment of Loans with Below Market Interest Rates | 发布日期 06/12/2009 |
| 编号 200924030 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/12/2009 |
| 编号 200924030 | UILC 7872.00-00 | 主题 Treatment of Loans with Below Market Interest Rates | 发布日期 06/12/2009 |
| 编号 200924029 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/12/2009 |
| 编号 200924029 | UILC 7872.00-00 | 主题 Treatment of Loans with Below Market Interest Rates | 发布日期 06/12/2009 |
