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 200202068 | UILC 4051.00-00 | 主题 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 发布日期 01/11/2002 |
| 编号 200202067 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 01/11/2002 |
| 编号 200202067 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 01/11/2002 |
| 编号 200202066 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 01/11/2002 |
| 编号 200202066 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 01/11/2002 |
| 编号 200202065 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 01/11/2002 |
| 编号 200202064 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/11/2002 |
| 编号 200202063 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 01/11/2002 |
| 编号 200202062 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/11/2002 |
| 编号 200202061 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/11/2002 |
| 编号 200202060 | UILC 355.01-02 | 主题 Split-Up | 发布日期 01/11/2002 |
| 编号 200202060 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/11/2002 |
| 编号 200202059 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/11/2002 |
| 编号 200202059 | UILC 355.04-00 | 主题 Business Purpose | 发布日期 01/11/2002 |
| 编号 200202059 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/11/2002 |
| 编号 200202058 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 01/11/2002 |
| 编号 200202058 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 01/11/2002 |
| 编号 200202057 | UILC 318.00-00 | 主题 Constructive Ownership of Stock | 发布日期 01/11/2002 |
| 编号 200202056 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 01/11/2002 |
| 编号 200202056 | UILC 6402.01-00 | 主题 Credit of Overpayment Against Any Tax Liability | 发布日期 01/11/2002 |
| 编号 200202056 | UILC 6402.01-02 | 主题 Credits Against Estimated Tax | 发布日期 01/11/2002 |
| 编号 200202056 | UILC 6611.00-00 | 主题 Interest on Overpayments (Interest v. No Interest) | 发布日期 01/11/2002 |
| 编号 200202056 | UILC 6611.03-00 | 主题 Interest on Credits | 发布日期 01/11/2002 |
| 编号 200202055 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 01/11/2002 |
| 编号 200202055 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/11/2002 |
