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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 |
|---|---|---|---|
| 200720019 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
| 200720018 | 1361.00-00 | Definitions | 05/18/2007 |
| 200720018 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/18/2007 |
| 200720018 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
| 200720017 | 61.30-00 | Assignments | 05/18/2007 |
| 200720017 | 3101.00-00 | Rate and Measure of Employee Tax | 05/18/2007 |
| 200720017 | 3111.00-00 | Liability and Payment of Employer Tax | 05/18/2007 |
| 200720017 | 3121.01-00 | Wages | 05/18/2007 |
| 200720017 | 3301.00-00 | Rate of Tax | 05/18/2007 |
| 200720017 | 3306.02-00 | Wages | 05/18/2007 |
| 200720017 | 3401.01-00 | Wages Subject to Withholding | 05/18/2007 |
| 200720017 | 3402.00-00 | Income Tax Collected at Source | 05/18/2007 |
| 200720016 | 164.00-00 | Taxes | 05/18/2007 |
| 200720015 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 05/18/2007 |
| 200720014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
| 200720013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
| 200720012 | 382.07-00 | Ownership Change | 05/18/2007 |
| 200720012 | 382.09-01 | 3-year Period | 05/18/2007 |
| 200720011 | 851.02-00 | Gross Income Requirement | 05/18/2007 |
| 200720010 | 367.00-00 | Foreign Corporations | 05/18/2007 |
| 200720010 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 05/18/2007 |
| 200720010 | 367.40-02 | Liquidations Under Section 332 | 05/18/2007 |
| 200720010 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 05/18/2007 |
| 200720010 | 381.01-00 | Net Operating Loss Carryovers | 05/18/2007 |
| 200720009 | 1362.01-03 | Late Elections | 05/18/2007 |
