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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 |
|---|---|---|---|
| 200933002 | 871.04-00 | Repeal of Tax on Interest of Non-resident Alien Individuals Received From Certain Portfolio Debt Investments | 08/14/2009 |
| 200933002 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 08/14/2009 |
| 200933002 | 1092.00-00 | Straddles | 08/14/2009 |
| 200933001 | 754.02-00 | Timeliness of Election | 08/14/2009 |
| 200933001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/14/2009 |
| 200932061 | 501.03-30 | Organizational and Operational Tests | 08/07/2009 |
| 200932060 | 4945.04-04 | Grants to Individuals | 08/07/2009 |
| 200932059 | 7428.00-00 | Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. | 08/07/2009 |
| 200932058 | 61.00-00 | Gross Income v. Not Gross Income | 08/07/2009 |
| 200932057 | 7602.06-01 | Privilege | 08/07/2009 |
| 200932057 | 7602.09-01 | To Counsel | 08/07/2009 |
| 200932056 | 6404.06-09 | Time Limitations | 08/07/2009 |
| 200932056 | 7502.00-00 | Timely Mailing Treated as Timely Filing | 08/07/2009 |
| 200932055 | 61.00-00 | Gross Income v. Not Gross Income | 08/07/2009 |
| 200932054 | 6229.02-00 | Extension by Agreement | 08/07/2009 |
| 200932053 | 6230.01-00 | Coordination with Deficiency Proceedings | 08/07/2009 |
| 200932052 | 6224.01-01 | Settlement Agreement | 08/07/2009 |
| 200932051 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 08/07/2009 |
| 200932050 | 6211.00-00 | Definition of a Deficiency | 08/07/2009 |
| 200932049 | 385.03-00 | New Financial Products | 08/07/2009 |
| 200932049 | 385.03-02 | Debt v. Equity Issues | 08/07/2009 |
| 200932048 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 08/07/2009 |
| 200932048 | 337.16-00 | Loss Disallowance | 08/07/2009 |
| 200932047 | 7701.00-00 | Definitions | 08/07/2009 |
| 200932047 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2009 |
