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 200147051 | UILC 143.07-01 | 主题 Average Area Purchase Price | 发布日期 11/23/2001 |
| 编号 200147050 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 11/23/2001 |
| 编号 200147049 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 11/23/2001 |
| 编号 200147048 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 11/23/2001 |
| 编号 200147047 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/23/2001 |
| 编号 200147046 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/23/2001 |
| 编号 200147045 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/23/2001 |
| 编号 200147044 | UILC 678.00-00 | 主题 Person Other Than Grantor Treated as Substantial Owner | 发布日期 11/23/2001 |
| 编号 200147044 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 11/23/2001 |
| 编号 200147043 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/23/2001 |
| 编号 200147042 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 11/23/2001 |
| 编号 200147041 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 11/23/2001 |
| 编号 200147041 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 11/23/2001 |
| 编号 200147040 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 11/23/2001 |
| 编号 200147039 | UILC 2042.00-00 | 主题 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 发布日期 11/23/2001 |
| 编号 200147038 | UILC 1362.01-02 | 主题 Election After Termination | 发布日期 11/23/2001 |
| 编号 200147038 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/23/2001 |
| 编号 200147037 | UILC 924.03-00 | 主题 Foreign Economic Process Requirements | 发布日期 11/23/2001 |
| 编号 200147037 | UILC 925.01-00 | 主题 Computation of Transfer Pricing | 发布日期 11/23/2001 |
| 编号 200147036 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/23/2001 |
| 编号 200147035 | UILC 263.11-00 | 主题 Advertising, Good Will, Expansion | 发布日期 11/23/2001 |
| 编号 200147034 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 11/23/2001 |
| 编号 200147034 | UILC 1375.00-00 | 主题 Tax Imposed On Certain Passive Investment Income | 发布日期 11/23/2001 |
| 编号 200147033 | UILC 861.00-00 | 主题 Income From Sources Within the U.S. | 发布日期 11/23/2001 |
| 编号 200147032 | UILC 451.19-00 | 主题 Accrual Method | 发布日期 11/23/2001 |
