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 200003029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/21/2000 |
| 编号 200003028 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 01/21/2000 |
| 编号 200003028 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 01/21/2000 |
| 编号 200003027 | UILC 877.08-00 | 主题 Ruling Submission by Expatriating Long-Term Resident | 发布日期 01/21/2000 |
| 编号 200003026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/21/2000 |
| 编号 200003025 | UILC 9100.22-00 | 主题 Other | 发布日期 01/21/2000 |
| 编号 200003025 | UILC 1503.04-04 | 主题 Dual Resident Corporation | 发布日期 01/21/2000 |
| 编号 200003024 | UILC 446.04-17 | 主题 Change in Method of Accounting for Depreciation | 发布日期 01/21/2000 |
| 编号 200003023 | UILC 2518.00-00 | 主题 Disclaimers | 发布日期 01/21/2000 |
| 编号 200003022 | UILC 42.14-01 | 主题 Correction of Administrative Errors and Omissions | 发布日期 01/21/2000 |
| 编号 200003021 | UILC 50.00.00-00 | 主题 LEVY | 发布日期 01/21/2000 |
| 编号 200003021 | UILC 51.00.00-00 | 主题 LIENS | 发布日期 01/21/2000 |
| 编号 200003020 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 01/21/2000 |
| 编号 200003019 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/21/2000 |
| 编号 200003018 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/21/2000 |
| 编号 200003017 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 01/21/2000 |
| 编号 200003016 | UILC 4982.00-00 | 主题 Excise Tax on Undistributed Income of Regulated Investment Companies | 发布日期 01/21/2000 |
| 编号 200003015 | UILC 7701.25-02 | 主题 Qualified Motor Vehicle Operating Agreement Defined | 发布日期 01/21/2000 |
| 编号 200003014 | UILC 1042.00-00 | 主题 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 发布日期 01/21/2000 |
| 编号 200003013 | UILC 170.00-00 | 主题 Charitable, Etc. Contributions and Gifts | 发布日期 01/21/2000 |
| 编号 200003012 | UILC 1502.13-00 | 主题 Intercompany Transactions | 发布日期 01/21/2000 |
| 编号 200003011 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 01/21/2000 |
| 编号 200003011 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/21/2000 |
| 编号 200003010 | UILC 482.11-08 | 主题 Cost Sharing Agreements | 发布日期 01/21/2000 |
| 编号 200003009 | UILC 482.08-00 | 主题 Interest | 发布日期 01/21/2000 |
