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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 |
|---|---|---|---|
| 200744019 | 664.03-02 | Charitable Remainder Unitrust | 11/02/2007 |
| 200744019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/02/2007 |
| 200744019 | 2516.01-00 | Settlement of Marital or Property Rights | 11/02/2007 |
| 200744019 | 507.00-00 | Termination of Private Foundation Status | 11/02/2007 |
| 200744019 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 11/02/2007 |
| 200744018 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/02/2007 |
| 200744018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/02/2007 |
| 200744017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/02/2007 |
| 200744017 | 1502.75-00 | Filing Requirements | 11/02/2007 |
| 200744016 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/02/2007 |
| 200744015 | 332.00-00 | Complete Liquidation of Subsidiaries | 11/02/2007 |
| 200744014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/02/2007 |
| 200744013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/02/2007 |
| 200744012 | 47.00-00 | Rehabilitation Credit | 11/02/2007 |
| 200744012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/02/2007 |
| 200744011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/02/2007 |
| 200744010 | 9100.22-00 | Other | 11/02/2007 |
| 200744010 | 992.02-00 | Election | 11/02/2007 |
| 200744009 | 1362.04-00 | Inadvertent Terminations | 11/02/2007 |
| 200744008 | 1362.04-00 | Inadvertent Terminations | 11/02/2007 |
| 200744007 | 9100.22-00 | Other | 11/02/2007 |
| 200744007 | 1503.04-04 | Dual Resident Corporation | 11/02/2007 |
| 200744006 | 1502.75-10 | When Group Remains in Existence | 11/02/2007 |
| 200744005 | 2518.01-00 | Requirements for a Qualified Disclaimer | 11/02/2007 |
| 200744005 | 2055.08-01 | Decedents Dying After Dec. 31, 1976 | 11/02/2007 |
