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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 |
|---|---|---|---|
| 200736026 | 263A.04-05 | Simplified Production Method | 09/07/2007 |
| 200736026 | 263A.04-06 | Simplified Resale Method | 09/07/2007 |
| 200736025 | 3231.01-00 | Employers v. Not Employers | 09/07/2007 |
| 200736024 | 471.06-03 | Unit-Livestock-Price Method | 09/07/2007 |
| 200736023 | 2601.01-00 | Effective Dates | 09/07/2007 |
| 200736023 | 1001.02-07 | Property Differing Materially | 09/07/2007 |
| 200736022 | 115.00-00 | Income of States, Municipalities, etc. | 09/07/2007 |
| 200736022 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/07/2007 |
| 200736021 | 1362.01-03 | Late Elections | 09/07/2007 |
| 200736020 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/07/2007 |
| 200736020 | 115.00-00 | Income of States, Municipalities, etc. | 09/07/2007 |
| 200736019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/07/2007 |
| 200736019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/07/2007 |
| 200736018 | 475.08-00 | Securities Traders | 09/07/2007 |
| 200736018 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2007 |
| 200736017 | 1381.02-00 | Certain Other Cooperatives | 09/07/2007 |
| 200736016 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 09/07/2007 |
| 200736016 | 337.16-00 | Loss Disallowance | 09/07/2007 |
| 200736015 | 355.01-00 | Spin-Off | 09/07/2007 |
| 200736015 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/07/2007 |
| 200736015 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 09/07/2007 |
| 200736015 | 368.01-02 | Using Stock of Corporation Controlling Merged Corporation | 09/07/2007 |
| 200736015 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/07/2007 |
| 200736015 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/07/2007 |
| 200736014 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/07/2007 |
