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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 |
|---|---|---|---|
| 200838020 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838019 | 754.02-00 | Timeliness of Election | 09/19/2008 |
| 200838019 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/19/2008 |
| 200838018 | 7702.00-00 | Life Insurance Contract Defined | 09/19/2008 |
| 200838018 | 7702.20-00 | Correction of Errors | 09/19/2008 |
| 200838017 | 468A.00-00 | Special Rules for Decommissioning Cost | 09/19/2008 |
| 200838016 | 1362.04-00 | Inadvertent Terminations | 09/19/2008 |
| 200838015 | 7701.00-00 | Definitions | 09/19/2008 |
| 200838015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838014 | 7701.00-00 | Definitions | 09/19/2008 |
| 200838014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
| 200838013 | 42.00-00 | Low-Income Housing Credit | 09/19/2008 |
| 200838012 | 446.14-00 | Method of Accounting; Change of Method; Accrual to Cash (Overall) | 09/19/2008 |
| 200838012 | 9100.10-01 | Accounting Methods | 09/19/2008 |
| 200838011 | 1382.00-00 | Taxable Income of Cooperatives | 09/19/2008 |
| 200838011 | 199.06-00 | Agricultural and Horticultural Cooperatives | 09/19/2008 |
| 200838010 | 1362.01-03 | Late Elections | 09/19/2008 |
| 200838009 | 1362.01-03 | Late Elections | 09/19/2008 |
| 200838008 | 1388.00-00 | Definitions; Special Rules | 09/19/2008 |
| 200838008 | 501.12-03 | Mutual or Cooperative Electric Companies | 09/19/2008 |
| 200838007 | 897.03-00 | U.S. Real Property Holding Corporation | 09/19/2008 |
| 200838006 | 754.02-00 | Timeliness of Election | 09/19/2008 |
| 200838006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/19/2008 |
| 200838005 | 2632.01-00 | Time and Manner of Allocation | 09/19/2008 |
| 200838005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2008 |
