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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 |
|---|---|---|---|
| 200835028 | 7701.00-00 | Definitions | 08/29/2008 |
| 200835027 | 162.36-04 | Performance-Based Compensation | 08/29/2008 |
| 200835026 | 7701.00-00 | Definitions | 08/29/2008 |
| 200835026 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2008 |
| 200835026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2008 |
| 200835025 | 3121.04-01 | Common Law Tests | 08/29/2008 |
| 200835025 | 3306.05-00 | Employees | 08/29/2008 |
| 200835025 | 3401.04-02 | Employee v. Not an Employee | 08/29/2008 |
| 200835024 | 1362.01-03 | Late Elections | 08/29/2008 |
| 200835023 | 7701.00-00 | Definitions | 08/29/2008 |
| 200835023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2008 |
| 200835022 | 2652.01-02 | Special Election for QTIP | 08/29/2008 |
| 200835022 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2008 |
| 200835021 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2008 |
| 200835021 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/29/2008 |
| 200835020 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/29/2008 |
| 200835020 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/29/2008 |
| 200835020 | 1504.02-01 | Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation | 08/29/2008 |
| 200835019 | 424.01-00 | Modification, Extension or Renewal of Options | 08/29/2008 |
| 200835018 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 08/29/2008 |
| 200835017 | 61.00-00 | Gross Income v. Not Gross Income | 08/29/2008 |
| 200835017 | 104.03-00 | Damages | 08/29/2008 |
| 200835017 | 6041.00-00 | Information at Source | 08/29/2008 |
| 200835017 | 6041.01-00 | Persons Engaged in Trade or Business | 08/29/2008 |
| 200835016 | 61.00-00 | Gross Income v. Not Gross Income | 08/29/2008 |
