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 |
|---|---|---|---|
| 201032017 | 361.01-00 | Exchanges Not Solely in Kind | 08/13/2010 |
| 201032017 | 361.02-00 | Distributions | 08/13/2010 |
| 201032017 | 361.02-02 | Certain Transfers to Creditors | 08/13/2010 |
| 201032016 | 897.00-00 | Disposition of Investment in United States Real Property | 08/13/2010 |
| 201032016 | 897.04-00 | Election by Foreign Corporation to be Treated As a Domestic Corporation | 08/13/2010 |
| 201032016 | 897.06-00 | Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation | 08/13/2010 |
| 201032016 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 08/13/2010 |
| 201032016 | 1445.00-00 | Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | 08/13/2010 |
| 201032016 | 1445.02-00 | Exceptions to Duty to Withhold | 08/13/2010 |
| 201032016 | 1445.02-04 | Status of Foreign Corporation Making Election Under Section 897(i) | 08/13/2010 |
| 201032016 | 1445.02-11 | No Gain or Loss Required to be Recognized by Transferor by Operation of Code or Treaty Provision | 08/13/2010 |
| 201032016 | 1445.07-02 | Notice of Nonrecognition Transfer (See Also 1445.02-11).| | 08/13/2010 |
| 201032015 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2010 |
| 201032014 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2010 |
| 201032013 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2010 |
| 201032012 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2010 |
| 201032011 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2010 |
| 201032010 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 08/13/2010 |
| 201032010 | 2518.00-00 | Disclaimers | 08/13/2010 |
| 201032009 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 08/13/2010 |
