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 199946024 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 11/19/1999 |
| 编号 199946023 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/19/1999 |
| 编号 199946022 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/19/1999 |
| 编号 199946021 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 11/19/1999 |
| 编号 199946020 | UILC 4371.00-00 | 主题 Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 发布日期 11/19/1999 |
| 编号 199946019 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 367.40-00 | 主题 Treatment of Distribution Described in Section 367(e) | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 367.40-00 | 主题 Treatment of Distribution Described in Section 367(e) | 发布日期 11/19/1999 |
| 编号 199946018 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 11/19/1999 |
| 编号 199946017 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/19/1999 |
| 编号 199946016 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 11/19/1999 |
| 编号 199946015 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 11/19/1999 |
| 编号 199946014 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/19/1999 |
| 编号 199946013 | UILC 338.00-00 | 主题 Certain Stock Purchases Treated as Asset Acquisitions | 发布日期 11/19/1999 |
| 编号 199946013 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 11/19/1999 |
| 编号 199946012 | UILC 43.02-01 | 主题 Tertiary Recovery Method | 发布日期 11/19/1999 |
| 编号 199946011 | UILC 355.01-01 | 主题 Split-Off | 发布日期 11/19/1999 |
| 编号 199946010 | UILC 1502.77-00 | 主题 Common Parent Agent for Subsidiaries | 发布日期 11/19/1999 |
| 编号 199946010 | UILC 6213.08-00 | 主题 Waiver of Restrictions | 发布日期 11/19/1999 |
| 编号 199946010 | UILC 7121.00-00 | 主题 Closing Agreements | 发布日期 11/19/1999 |
| 编号 199946009 | UILC 355.01-01 | 主题 Split-Off | 发布日期 11/19/1999 |
