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 201418046 | UILC 355.03-00 | 主题 Active Business | 发布日期 05/02/2014 |
| 编号 201418046 | UILC 368.03-00 | 主题 Stock for Property (Type "C") | 发布日期 05/02/2014 |
| 编号 201418046 | UILC 368.02-02 | 主题 Liquidation Distribution | 发布日期 05/02/2014 |
| 编号 201418046 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 05/02/2014 |
| 编号 201418046 | UILC 368.06-00 | 主题 Change in Identity, etc. (Type "F") | 发布日期 05/02/2014 |
| 编号 201418046 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 05/02/2014 |
| 编号 201418045 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/02/2014 |
| 编号 201418045 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/02/2014 |
| 编号 201418045 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 05/02/2014 |
| 编号 201418044 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/02/2014 |
| 编号 201418044 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/02/2014 |
| 编号 201418044 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 05/02/2014 |
| 编号 201418043 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 05/02/2014 |
| 编号 201418043 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 05/02/2014 |
| 编号 201418043 | UILC 9100.22-00 | 主题 Other | 发布日期 05/02/2014 |
| 编号 201418042 | UILC 362.00-00 | 主题 Basis to Corporations | 发布日期 05/02/2014 |
| 编号 201418042 | UILC 362.01-00 | 主题 Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 发布日期 05/02/2014 |
| 编号 201418042 | UILC 9100.22-00 | 主题 Other | 发布日期 05/02/2014 |
| 编号 201418041 | UILC 362.00-00 | 主题 Basis to Corporations | 发布日期 05/02/2014 |
| 编号 201418041 | UILC 362.01-00 | 主题 Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 发布日期 05/02/2014 |
| 编号 201418041 | UILC 9100.22-00 | 主题 Other | 发布日期 05/02/2014 |
| 编号 201418040 | UILC 9100.22-00 | 主题 Other | 发布日期 05/02/2014 |
| 编号 201418040 | UILC 992.02-00 | 主题 Election | 发布日期 05/02/2014 |
| 编号 201418039 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 05/02/2014 |
| 编号 201418039 | UILC 355.03-00 | 主题 Active Business | 发布日期 05/02/2014 |
