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 200237027 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 09/13/2002 |
| 编号 200237027 | UILC 514.00-00 | 主题 Unrelated Debt-Financed Income | 发布日期 09/13/2002 |
| 编号 200237026 | UILC 4975.00-00 | 主题 Tax on Prohibited Transactions | 发布日期 09/13/2002 |
| 编号 200237025 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 09/13/2002 |
| 编号 200237025 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 09/13/2002 |
| 编号 200237024 | UILC 925.01-00 | 主题 Computation of Transfer Pricing | 发布日期 09/13/2002 |
| 编号 200237023 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/13/2002 |
| 编号 200237022 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 09/13/2002 |
| 编号 200237022 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 09/13/2002 |
| 编号 200237021 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/13/2002 |
| 编号 200237021 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 09/13/2002 |
| 编号 200237020 | UILC 61.16-00 | 主题 Rents and Royalties | 发布日期 09/13/2002 |
| 编号 200237019 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 09/13/2002 |
| 编号 200237018 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 09/13/2002 |
| 编号 200237018 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 09/13/2002 |
| 编号 200237017 | UILC 336.06-00 | 主题 Liquidation-Reincorporation Issues | 发布日期 09/13/2002 |
| 编号 200237017 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 09/13/2002 |
| 编号 200237016 | UILC 142.03-00 | 主题 Airports, Docks and Wharves, and Mass Commuting | 发布日期 09/13/2002 |
| 编号 200237015 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 09/13/2002 |
| 编号 200237014 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/13/2002 |
| 编号 200237013 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/13/2002 |
| 编号 200237012 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/13/2002 |
| 编号 200237011 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/13/2002 |
| 编号 200237010 | UILC 831.03-00 | 主题 Whether Company Qualifies as Insurance Company | 发布日期 09/13/2002 |
| 编号 200237010 | UILC 832.00-00 | 主题 Insurance Company Taxable Income | 发布日期 09/13/2002 |
