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 |
|---|---|---|---|
| 200315001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/11/2003 |
| 200314031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/04/2003 |
| 200314031 | 514.00-00 | Unrelated Debt-Financed Income | 04/04/2003 |
| 200314030 | 501.09-02 | Geographic Locale | 04/04/2003 |
| 200314030 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 04/04/2003 |
| 200314029 | 408.00-00 | Individual Retirement Accounts | 04/04/2003 |
| 200314028 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 04/04/2003 |
| 200314027 | 6404.00-00 | Abatements | 04/04/2003 |
| 200314026 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/04/2003 |
| 200314025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/04/2003 |
| 200314024 | 103.02-01 | Political Subdivisions | 04/04/2003 |
| 200314023 | 338.01-02 | Time in which Election must be made | 04/04/2003 |
| 200314023 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/04/2003 |
| 200314022 | 338.01-02 | Time in which Election must be made | 04/04/2003 |
| 200314022 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/04/2003 |
| 200314021 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/04/2003 |
| 200314021 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/04/2003 |
| 200314021 | 7520.00-00 | Valuation Tables | 04/04/2003 |
| 200314020 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/04/2003 |
| 200314019 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/04/2003 |
| 200314017 | 41.01-00 | Alternative Incremental Credit | 04/04/2003 |
| 200314016 | 1361.01-04 | More than One Class of Stock | 04/04/2003 |
| 200314015 | 1362.01-03 | Late Elections | 04/04/2003 |
