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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.
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 |
|---|---|---|---|
| 201247004 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 11/23/2012 |
| 201247004 | 305.03-00 | Distributions in Lieu of Money | 11/23/2012 |
| 201247003 | 7701.00-00 | Definitions | 11/23/2012 |
| 201247002 | 7701.00-00 | Definitions | 11/23/2012 |
| 201247001 | 355.01-01 | Split-Off | 11/23/2012 |
| 201247001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/23/2012 |
| 201247001 | 368.08-08 | Transfers to Controlled Corporations | 11/23/2012 |
| 201246045 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246044 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246043 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246042 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246041 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/16/2012 |
| 201246040 | 514.07-00 | Acquisition Indebtedness | 11/16/2012 |
| 201246039 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/16/2012 |
| 201246038 | 501.12-01 | Mutual Ditch or Irrigation Companies | 11/16/2012 |
| 201246037 | 501.03-20 | Religious Organizations | 11/16/2012 |
| 201246036 | 6201.00-00 | Assessment Authority | 11/16/2012 |
| 201246035 | 6330.00-00 | Collection Due Process - Levy | 11/16/2012 |
| 201246034 | 53.00-00 | Credit for Prior Year Minimum Tax Liability | 11/16/2012 |
| 201246034 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/16/2012 |
| 201246033 | 6212.06-00 | Recission of Notices of Deficiency | 11/16/2012 |
| 201246032 | 141.02-00 | Private Loan Financing Test | 11/16/2012 |
| 201246031 | 274.08-00 | Substantiation; Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) | 11/16/2012 |
| 201246030 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 11/16/2012 |
| 201246030 | 199.03-01 | Definition of Manufactured, Produced, Grown or Extracted | 11/16/2012 |
