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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 |
|---|---|---|---|
| 200411040 | 1362.01-03 | Late Elections | 03/12/2004 |
| 200411039 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/12/2004 |
| 200411038 | 2056.07-01 | Effective Election | 03/12/2004 |
| 200411038 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/12/2004 |
| 200411037 | 355.01-01 | Split-Off | 03/12/2004 |
| 200411037 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/12/2004 |
| 200411036 | 355.01-01 | Split-Off | 03/12/2004 |
| 200411036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/12/2004 |
| 200411035 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/12/2004 |
| 200411035 | 355.01-01 | Split-Off | 03/12/2004 |
| 200411034 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/12/2004 |
| 200411034 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/12/2004 |
| 200411033 | 355.01-00 | Spin-Off | 03/12/2004 |
| 200411033 | 368.05-00 | Recapitalization (Type "E") | 03/12/2004 |
| 200411032 | 355.01-00 | Spin-Off | 03/12/2004 |
| 200411032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/12/2004 |
| 200411031 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/12/2004 |
| 200411030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/12/2004 |
| 200411029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/12/2004 |
| 200411028 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 03/12/2004 |
| 200411028 | 118.00-00 | Contributions to the Capital of a Corporation | 03/12/2004 |
| 200411028 | 61.00-00 | Gross Income v. Not Gross Income | 03/12/2004 |
| 200411027 | 1362.01-03 | Late Elections | 03/12/2004 |
| 200411026 | 1362.01-03 | Late Elections | 03/12/2004 |
| 200411025 | 305.01-00 | Stock Dividends | 03/12/2004 |
