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 200040021 | UILC 9100.18-00 | 主题 Section 927; FSC Election | 发布日期 10/06/2000 |
| 编号 200040021 | UILC 927.04-00 | 主题 Election and Termination of Election | 发布日期 10/06/2000 |
| 编号 200040020 | UILC 9100.22-00 | 主题 Other | 发布日期 10/06/2000 |
| 编号 200040020 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 10/06/2000 |
| 编号 200040019 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 10/06/2000 |
| 编号 200040019 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 10/06/2000 |
| 编号 200040019 | UILC 381.00-00 | 主题 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 发布日期 10/06/2000 |
| 编号 200040019 | UILC 1361.00-00 | 主题 Definitions | 发布日期 10/06/2000 |
| 编号 200040019 | UILC 1374.00-00 | 主题 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 发布日期 10/06/2000 |
| 编号 200040018 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 10/06/2000 |
| 编号 200040017 | UILC 932.00-00 | 主题 Coordination of United States and Virgin Islands Income Taxes | 发布日期 10/06/2000 |
| 编号 200040017 | UILC 1031.02-00 | 主题 Like Kind Property | 发布日期 10/06/2000 |
| 编号 200040016 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 10/06/2000 |
| 编号 200040015 | UILC 860D.01-00 | 主题 Election | 发布日期 10/06/2000 |
| 编号 200040015 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/06/2000 |
| 编号 200040014 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 10/06/2000 |
| 编号 200040014 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 10/06/2000 |
| 编号 200040013 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 10/06/2000 |
| 编号 200040013 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 10/06/2000 |
| 编号 200040012 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 10/06/2000 |
| 编号 200040012 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 10/06/2000 |
| 编号 200040012 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 10/06/2000 |
| 编号 200040011 | UILC 2041.03-00 | 主题 General Power v. Not a General Power | 发布日期 10/06/2000 |
| 编号 200040010 | UILC 2654.03-00 | 主题 Separate Shares | 发布日期 10/06/2000 |
| 编号 200040010 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 10/06/2000 |
