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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200206040 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/08/2002 |
| 200206039 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206038 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/08/2002 |
| 200206037 | 42.10-00 | Recapture of Credit | 02/08/2002 |
| 200206036 | 338.01-02 | Time in which Election must be made | 02/08/2002 |
| 200206036 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/08/2002 |
| 200206035 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206034 | 45.01-00 | In General | 02/08/2002 |
| 200206033 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206032 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206031 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206030 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206029 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/08/2002 |
| 200206028 | 368.05-00 | Recapitalization (Type "E") | 02/08/2002 |
| 200206027 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/08/2002 |
| 200206027 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206026 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/08/2002 |
| 200206026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206025 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206024 | 2205.01-00 | Apportionment of Tax According to State Law | 02/08/2002 |
| 200206023 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206022 | 355.01-00 | Spin-Off | 02/08/2002 |
| 200206022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/08/2002 |
| 200206021 | 168.20-00 | Classification of Property | 02/08/2002 |
| 200206021 | 446.04-17 | Change in Method of Accounting for Depreciation | 02/08/2002 |
