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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 |
|---|---|---|---|
| 201126010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/01/2011 |
| 201126010 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/01/2011 |
| 201126010 | 301.00-00 | Distributions of Property | 07/01/2011 |
| 201126010 | 367.00-00 | Foreign Corporations | 07/01/2011 |
| 201126009 | 1362.04-00 | Inadvertent Terminations | 07/01/2011 |
| 201126008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/01/2011 |
| 201126008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2011 |
| 201126007 | 664.00-00 | Charitable Remainder Trusts | 07/01/2011 |
| 201126007 | 664.03-00 | Definitions | 07/01/2011 |
| 201126007 | 664.03-01 | Unitrust With Income Exception | 07/01/2011 |
| 201126006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/01/2011 |
| 201126006 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/01/2011 |
| 201126006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/01/2011 |
| 201126006 | 1502.75-10 | When Group Remains in Existence | 07/01/2011 |
| 201126005 | 1362.01-03 | Late Elections | 07/01/2011 |
| 201126004 | 115.00-00 | Income of States, Municipalities, etc. | 07/01/2011 |
| 201126003 | 338.09-00 | Purchase from Related Corporation | 07/01/2011 |
| 201126003 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/01/2011 |
| 201126003 | 301.00-00 | Distributions of Property | 07/01/2011 |
| 201126002 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 07/01/2011 |
| 201126001 | 528.00-00 | Certain Homeowners Associations | 07/01/2011 |
| 201126001 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 07/01/2011 |
| 201125047 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 06/24/2011 |
| 201125046 | 4945.04-04 | Grants to Individuals | 06/24/2011 |
| 201125045 | 501.03-08 | Educational Organizations | 06/24/2011 |
