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 |
|---|---|---|---|
| 200824003 | 7701.00-00 | Definitions | 06/13/2008 |
| 200824003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/13/2008 |
| 200824002 | 468A.01-00 | In General | 06/13/2008 |
| 200824001 | 167.22-01 | Normalization Rules | 06/13/2008 |
| 200823024 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 06/06/2008 |
| 200823023 | 1362.01-01 | Shareholder Consent | 06/06/2008 |
| 200823023 | 1362.04-00 | Inadvertent Terminations | 06/06/2008 |
| 200823022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/06/2008 |
| 200823022 | 355.01-00 | Spin-Off | 06/06/2008 |
| 200823022 | 355.09-00 | Distributions Within a Consolidated Group | 06/06/2008 |
| 200823021 | 7701.00-00 | Definitions | 06/06/2008 |
| 200823021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/06/2008 |
| 200823020 | 115.00-00 | Income of States, Municipalities, etc. | 06/06/2008 |
| 200823019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/06/2008 |
| 200823019 | 355.01-01 | Split-Off | 06/06/2008 |
| 200823018 | 1362.01-03 | Late Elections | 06/06/2008 |
| 200823017 | 1362.01-03 | Late Elections | 06/06/2008 |
| 200823016 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 06/06/2008 |
| 200823015 | 61.00-00 | Gross Income v. Not Gross Income | 06/06/2008 |
| 200823015 | 664.03-02 | Charitable Remainder Unitrust | 06/06/2008 |
| 200823015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/06/2008 |
| 200823015 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 06/06/2008 |
| 200823015 | 1223.00-00 | Holding Period of Capital Assets | 06/06/2008 |
| 200823014 | 856.01-00 | Income Requirements | 06/06/2008 |
| 200823013 | 1362.04-00 | Inadvertent Terminations | 06/06/2008 |
