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.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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 |
|---|---|---|---|
| 200709059 | 7701.00-00 | Definitions | 03/02/2007 |
| 200709059 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/02/2007 |
| 200709058 | 468A.03-04 | Formulas or Other Methods | 03/02/2007 |
| 200709058 | 468A.04-02 | Revised Schedules | 03/02/2007 |
| 200709057 | 468A.03-04 | Formulas or Other Methods | 03/02/2007 |
| 200709057 | 468A.04-02 | Revised Schedules | 03/02/2007 |
| 200709056 | 3121.01-11 | Supplemental Unemployment Benefit Plans | 03/02/2007 |
| 200709055 | 118.01-02 | Nonshareholder Contributions | 03/02/2007 |
| 200709055 | 118.02-00 | Contributions in Aid of Construction | 03/02/2007 |
| 200709054 | 367.00-00 | Foreign Corporations | 03/02/2007 |
| 200709054 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 03/02/2007 |
| 200709053 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/02/2007 |
| 200709053 | 9100.22-00 | Other | 03/02/2007 |
| 200709052 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/02/2007 |
| 200709052 | 9100.22-00 | Other | 03/02/2007 |
| 200709051 | 1362.04-00 | Inadvertent Terminations | 03/02/2007 |
| 200709050 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/02/2007 |
| 200709050 | 355.01-00 | Spin-Off | 03/02/2007 |
| 200709050 | 355.05-01 | Distribution of Control | 03/02/2007 |
| 200709050 | 355.09-00 | Distributions Within a Consolidated Group | 03/02/2007 |
| 200709049 | 954.00-00 | Foreign Base Company Income | 03/02/2007 |
| 200709048 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/02/2007 |
| 200709047 | 1362.00-00 | Election by Small Business Corporation | 03/02/2007 |
| 200709047 | 1362.01-02 | Election After Termination | 03/02/2007 |
| 200709046 | 7701.00-00 | Definitions | 03/02/2007 |
