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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 |
|---|---|---|---|
| 200825047 | 502.00-00 | Feeder Organizations (Exempt v. Not Exempt) | 06/20/2008 |
| 200825046 | 9999.98-00 | Not Able to Identify Under Present List | 06/20/2008 |
| 200825045 | 61.00-00 | Gross Income v. Not Gross Income | 06/20/2008 |
| 200825045 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 06/20/2008 |
| 200825044 | 472.08-01 | Principle for Establishing Pools | 06/20/2008 |
| 200825043 | 3509.00-00 | Determination of Employer's Liability for Certain Employment Taxes | 06/20/2008 |
| 200825043 | 6205.00-00 | Special Rules Applicable to Certain Employment Taxes | 06/20/2008 |
| 200825042 | 3231.01-00 | Employers v. Not Employers | 06/20/2008 |
| 200825041 | 3231.01-00 | Employers v. Not Employers | 06/20/2008 |
| 200825040 | 3231.01-00 | Employers v. Not Employers | 06/20/2008 |
| 200825039 | 3231.01-00 | Employers v. Not Employers | 06/20/2008 |
| 200825038 | 3231.01-00 | Employers v. Not Employers | 06/20/2008 |
| 200825037 | 2518.00-00 | Disclaimers | 06/20/2008 |
| 200825037 | 2041.01-00 | Pre-1942 Powers | 06/20/2008 |
| 200825036 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/20/2008 |
| 200825036 | 355.01-02 | Split-Up | 06/20/2008 |
| 200825036 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/20/2008 |
| 200825035 | 1362.01-03 | Late Elections | 06/20/2008 |
| 200825034 | 856.04-00 | Rents From Real Property | 06/20/2008 |
| 200825033 | 1362.02-03 | Passive Investment Income | 06/20/2008 |
| 200825032 | 2056.07-01 | Effective Election | 06/20/2008 |
| 200825032 | 2652.01-02 | Special Election for QTIP | 06/20/2008 |
| 200825032 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/20/2008 |
| 200825031 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/20/2008 |
| 200825031 | 368.06-00 | Change in Identity, etc. (Type "F") | 06/20/2008 |
