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 |
|---|---|---|---|
| 200845044 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 11/07/2008 |
| 200845044 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 11/07/2008 |
| 200845044 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 11/07/2008 |
| 200845044 | 367.02-00 | Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business | 11/07/2008 |
| 200845043 | 831.03-00 | Whether Company Qualifies as Insurance Company | 11/07/2008 |
| 200845042 | 468A.00-00 | Special Rules for Decommissioning Cost | 11/07/2008 |
| 200845041 | 468A.00-00 | Special Rules for Decommissioning Cost | 11/07/2008 |
| 200845040 | 468A.00-00 | Special Rules for Decommissioning Cost | 11/07/2008 |
| 200845039 | 9100.22-00 | Other | 11/07/2008 |
| 200845039 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/07/2008 |
| 200845038 | 7701.00-00 | Definitions | 11/07/2008 |
| 200845038 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/07/2008 |
| 200845037 | 1362.04-00 | Inadvertent Terminations | 11/07/2008 |
| 200845036 | 1362.04-00 | Inadvertent Terminations | 11/07/2008 |
| 200845036 | 1361.03-03 | Electing Small Business Trusts | 11/07/2008 |
| 200845035 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 11/07/2008 |
| 200845035 | 7704.03-00 | Qualifying Income | 11/07/2008 |
| 200845034 | 1362.01-03 | Late Elections | 11/07/2008 |
| 200845033 | 1362.01-03 | Late Elections | 11/07/2008 |
| 200845032 | 1362.01-03 | Late Elections | 11/07/2008 |
| 200845031 | 1362.01-03 | Late Elections | 11/07/2008 |
| 200845030 | 54.00-00 | Clean Renewable Energy Bonds | 11/07/2008 |
| 200845029 | 691.00-00 | Recipients of Income in Respect of Decedents | 11/07/2008 |
| 200845028 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/07/2008 |
| 200845028 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/07/2008 |
