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 200037044 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/15/2000 |
| 编号 200037043 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 09/15/2000 |
| 编号 200037043 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 09/15/2000 |
| 编号 200037042 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/15/2000 |
| 编号 200037041 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/15/2000 |
| 编号 200037040 | UILC 501.04-00 | 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 发布日期 09/15/2000 |
| 编号 200037040 | UILC 527.00-00 | 主题 Political Organizations | 发布日期 09/15/2000 |
| 编号 200037039 | UILC 6405.00-00 | 主题 Reports of Refunds and Credits | 发布日期 09/15/2000 |
| 编号 200037038 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/15/2000 |
| 编号 200037037 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 09/15/2000 |
| 编号 200037036 | UILC 150.02-00 | 主题 Change in Use of Facilities | 发布日期 09/15/2000 |
| 编号 200037035 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 09/15/2000 |
| 编号 200037034 | UILC 265.00-00 | 主题 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | 发布日期 09/15/2000 |
| 编号 200037033 | UILC 355.02-00 | 主题 Non Pro Rata Distributions, etc. | 发布日期 09/15/2000 |
| 编号 200037033 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 09/15/2000 |
| 编号 200037032 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/15/2000 |
| 编号 200037031 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 09/15/2000 |
| 编号 200037030 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 09/15/2000 |
| 编号 200037029 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 09/15/2000 |
| 编号 200037028 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 09/15/2000 |
| 编号 200037027 | UILC 907.02-00 | 主题 Definition of Foreign Oil and Gas Extraction Income | 发布日期 09/15/2000 |
| 编号 200037027 | UILC 863.02-00 | 主题 Partly From Sources Within and Partly From Sources Without U.S. | 发布日期 09/15/2000 |
| 编号 200037026 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 09/15/2000 |
| 编号 200037025 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/15/2000 |
| 编号 200037024 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 09/15/2000 |
