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 200001041 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 01/07/2000 |
编号 200001041 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 01/07/2000 |
编号 200001041 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/07/2000 |
编号 200001041 | UILC 367.40-00 | 主题 Treatment of Distribution Described in Section 367(e) | 发布日期 01/07/2000 |
编号 200001041 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/07/2000 |
编号 200001040 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/07/2000 |
编号 200001039 | UILC 1362.01-02 | 主题 Election After Termination | 发布日期 01/07/2000 |
编号 200001039 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/07/2000 |
编号 200001038 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/07/2000 |
编号 200001037 | UILC 6651.09-00 | 主题 Withholding | 发布日期 01/07/2000 |
编号 200001036 | UILC 28.05.00-00 | 主题 ERRONEOUS REFUNDS: Suits for | 发布日期 01/07/2000 |
编号 200001035 | UILC 09.35.05-00 | 主题 BANKRUPTCY CODE CASES: Refunds: Setoff | 发布日期 01/07/2000 |
编号 200001034 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 01/07/2000 |
编号 200001033 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 01/07/2000 |
编号 200001032 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 01/07/2000 |
编号 200001032 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 01/07/2000 |
编号 200001031 | UILC 877.00-00 | 主题 Expatriation to Avoid Tax | 发布日期 01/07/2000 |
编号 200001030 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/07/2000 |
编号 200001029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/07/2000 |
编号 200001028 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 01/07/2000 |
编号 200001028 | UILC 9100.07-00 | 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 发布日期 01/07/2000 |
编号 200001027 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/07/2000 |
编号 200001027 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/07/2000 |
编号 200001026 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 01/07/2000 |
编号 200001025 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 01/07/2000 |