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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 |
|---|---|---|---|
| 200726020 | 42.00-00 | Low-Income Housing Credit | 06/29/2007 |
| 200726019 | 9100.22-00 | Other | 06/29/2007 |
| 200726019 | 1503.04-04 | Dual Resident Corporation | 06/29/2007 |
| 200726018 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 06/29/2007 |
| 200726017 | 1362.01-03 | Late Elections | 06/29/2007 |
| 200726016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2007 |
| 200726015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2007 |
| 200726014 | 9100.22-00 | Other | 06/29/2007 |
| 200726014 | 1503.04-00 | Dual Consolidated Loss | 06/29/2007 |
| 200726013 | 7701.00-00 | Definitions | 06/29/2007 |
| 200726013 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 06/29/2007 |
| 200726012 | 7701.00-00 | Definitions | 06/29/2007 |
| 200726012 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 06/29/2007 |
| 200726011 | 1504.00-00 | Definitions | 06/29/2007 |
| 200726011 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 06/29/2007 |
| 200726010 | 1362.04-00 | Inadvertent Terminations | 06/29/2007 |
| 200726009 | 1362.04-00 | Inadvertent Terminations | 06/29/2007 |
| 200726008 | 2601.03-01 | Irrevocable Trusts | 06/29/2007 |
| 200726008 | 2041.11-00 | 5 and 5 Power | 06/29/2007 |
| 200726008 | 2514.04-01 | Exception: 5 Plus 5 Power | 06/29/2007 |
| 200726007 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 06/29/2007 |
| 200726006 | 1256.07-05 | Qualified Board or Exchange | 06/29/2007 |
| 200726005 | 2055.12-10 | Reformations of Nonqualifying Interests | 06/29/2007 |
| 200726004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2007 |
| 200726003 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/29/2007 |
