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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 |
|---|---|---|---|
| 200928024 | 1362.02-00 | Termination of Election | 07/10/2009 |
| 200928024 | 1362.02-03 | Passive Investment Income | 07/10/2009 |
| 200928023 | 118.01-02 | Nonshareholder Contributions | 07/10/2009 |
| 200928023 | 118.01-03 | Section 362 Basis Rule | 07/10/2009 |
| 200928023 | 362.02-00 | Capital Contributions by Nonshareholders | 07/10/2009 |
| 200928023 | 362.02-01 | Other Than Money | 07/10/2009 |
| 200928022 | 7701.00-00 | Definitions | 07/10/2009 |
| 200928022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/10/2009 |
| 200928021 | 7701.00-00 | Definitions | 07/10/2009 |
| 200928021 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2009 |
| 200928020 | 1362.04-00 | Inadvertent Terminations | 07/10/2009 |
| 200928019 | 7701.00-00 | Definitions | 07/10/2009 |
| 200928019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/10/2009 |
| 200928018 | 103.06-00 | R 1986 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) | 07/10/2009 |
| 200928018 | 142.00-00 | Exempt Facility Bond | 07/10/2009 |
| 200928017 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/10/2009 |
| 200928017 | 338.01-02 | Time in which Election must be made | 07/10/2009 |
| 200928016 | 7701.02-00 | Partnerships v. Associations | 07/10/2009 |
| 200928016 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2009 |
| 200928016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/10/2009 |
| 200928015 | 1362.04-00 | Inadvertent Terminations | 07/10/2009 |
| 200928014 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 07/10/2009 |
| 200928014 | 831.02-00 | Alternative Tax Small Companies | 07/10/2009 |
| 200928013 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/10/2009 |
| 200928013 | 2041.03-00 | General Power v. Not a General Power | 07/10/2009 |
