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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.
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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 |
|---|---|---|---|
| 200039022 | 368.13-00 | Transactions Involving Two or More Investment Companies | 09/29/2000 |
| 200039021 | 355.01-01 | Split-Off | 09/29/2000 |
| 200039021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/29/2000 |
| 200039021 | 1362.00-00 | Election by Small Business Corporation | 09/29/2000 |
| 200039020 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039019 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/29/2000 |
| 200039017 | 856.04-00 | Rents From Real Property | 09/29/2000 |
| 200039016 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039015 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/29/2000 |
| 200039014 | 7701.00-00 | Definitions | 09/29/2000 |
| 200039013 | 1362.00-00 | Election by Small Business Corporation | 09/29/2000 |
| 200039012 | 1362.04-00 | Inadvertent Terminations | 09/29/2000 |
| 200039011 | 1362.04-00 | Inadvertent Terminations | 09/29/2000 |
| 200039010 | 1362.04-00 | Inadvertent Terminations | 09/29/2000 |
| 200039009 | 1362.04-00 | Inadvertent Terminations | 09/29/2000 |
| 200039008 | 457.01-00 | Year of Inclusion in Gross Income | 09/29/2000 |
| 200039008 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 09/29/2000 |
| 200039007 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 09/29/2000 |
| 200039006 | 131.00-00 | Certain Foster Care Payments | 09/29/2000 |
| 200039005 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/29/2000 |
| 200039004 | 4001.00-00 | Passenger Vehicles | 09/29/2000 |
| 200039003 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/29/2000 |
| 200039003 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/29/2000 |
