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 200021055 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 05/26/2000 |
| 编号 200021054 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021053 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021052 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021051 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021050 | UILC 162.36-02 | 主题 Covered Employees | 发布日期 05/26/2000 |
| 编号 200021049 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 05/26/2000 |
| 编号 200021048 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 05/26/2000 |
| 编号 200021047 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 05/26/2000 |
| 编号 200021047 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 05/26/2000 |
| 编号 200021046 | UILC 367.03-00 | 主题 Treatment of Transfers of Stock or Securities to Foreign Corporations | 发布日期 05/26/2000 |
| 编号 200021045 | UILC 367.10-00 | 主题 Transactions Described in Section 367(b) Complete liquidation of Foreign | 发布日期 05/26/2000 |
| 编号 200021045 | UILC 367.10-03 | 主题 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 | 发布日期 05/26/2000 |
| 编号 200021044 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 05/26/2000 |
| 编号 200021043 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 05/26/2000 |
| 编号 200021043 | UILC 368.06-00 | 主题 Change in Identity, etc. (Type "F") | 发布日期 05/26/2000 |
| 编号 200021042 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021041 | UILC 368.01-01 | 主题 Using Stock of Corporation Controlling Acquiring Corporation | 发布日期 05/26/2000 |
| 编号 200021041 | UILC 356.00-00 | 主题 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 发布日期 05/26/2000 |
| 编号 200021040 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 05/26/2000 |
| 编号 200021039 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021038 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021037 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/26/2000 |
| 编号 200021036 | UILC 61.08-00 | 主题 General Exclusions From Gross Income | 发布日期 05/26/2000 |
| 编号 200021036 | UILC 61.11-03 | 主题 Government Payments | 发布日期 05/26/2000 |
