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 200020040 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 05/19/2000 |
| 编号 200020039 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 05/19/2000 |
| 编号 200020039 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 05/19/2000 |
| 编号 200020038 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/19/2000 |
| 编号 200020037 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 561.05-00 | 主题 Regulated Investment Companies | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 562.03-02 | 主题 Class of Stock | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 702.00-00 | 主题 Income and Credits of Partner | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 704.01-02 | 主题 Economic Effect | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 851.02-00 | 主题 Gross Income Requirement | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 851.03-00 | 主题 Diversification Requirement | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 7701.02-00 | 主题 Partnerships v. Associations | 发布日期 05/19/2000 |
| 编号 200020036 | UILC 7704.01-00 | 主题 Meaning of | 发布日期 05/19/2000 |
| 编号 200020035 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 05/19/2000 |
| 编号 200020034 | UILC 2055.12-04 | 主题 Annuity Trusts | 发布日期 05/19/2000 |
| 编号 200020034 | UILC 2055.12-10 | 主题 Reformations of Nonqualifying Interests | 发布日期 05/19/2000 |
| 编号 200020033 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/19/2000 |
| 编号 200020033 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/19/2000 |
| 编号 200020032 | UILC 355.01-02 | 主题 Split-Up | 发布日期 05/19/2000 |
| 编号 200020031 | UILC 1381.00-00 | 主题 Organizations to Which Part Applies | 发布日期 05/19/2000 |
| 编号 200020030 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 05/19/2000 |
| 编号 200020029 | UILC 170.09-01 | 主题 United States, States, Political Subdivisions, Etc. | 发布日期 05/19/2000 |
| 编号 200020029 | UILC 3306.03-01 | 主题 Services for U.S. or an Instrumentality Excepted | 发布日期 05/19/2000 |
| 编号 200020028 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 05/19/2000 |
| 编号 200020027 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/19/2000 |
