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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 |
|---|---|---|---|
| 200743012 | 108.00-00 | Income From Discharge of Indebtedness | 10/26/2007 |
| 200743012 | 108.02-00 | Reduction of Tax Attributes | 10/26/2007 |
| 200743012 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 10/26/2007 |
| 200743012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2007 |
| 200743011 | 115.00-00 | Income of States, Municipalities, etc. | 10/26/2007 |
| 200743010 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/26/2007 |
| 200743009 | 1362.02-00 | Termination of Election | 10/26/2007 |
| 200743008 | 856.00-00 | Definition of Real Estate Investment Trust | 10/26/2007 |
| 200743008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2007 |
| 200743007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/26/2007 |
| 200743007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/26/2007 |
| 200743006 | 1362.01-03 | Late Elections | 10/26/2007 |
| 200743005 | 851.02-00 | Gross Income Requirement | 10/26/2007 |
| 200743004 | 9100.04-00 | Section 168; MACRS | 10/26/2007 |
| 200743003 | 162.06-06 | Stockholder's Payment of Expenses of Corporation and Related Corporations | 10/26/2007 |
| 200743003 | 461.01-00 | Accrual Method | 10/26/2007 |
| 200743003 | 118.01-01 | Shareholder Contributions | 10/26/2007 |
| 200743002 | 1362.01-03 | Late Elections | 10/26/2007 |
| 200743001 | 529.00-00 | Qualified State Tuition Programs | 10/26/2007 |
| 200742030 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 10/19/2007 |
| 200742029 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 10/19/2007 |
| 200742028 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/19/2007 |
| 200742028 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 10/19/2007 |
| 200742027 | 408.00-00 | Individual Retirement Accounts | 10/19/2007 |
| 200742026 | 401.06-00 | Required Distributions | 10/19/2007 |
