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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 |
|---|---|---|---|
| 200703026 | 338.01-02 | Time in which Election must be made | 01/19/2007 |
| 200703026 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/19/2007 |
| 200703025 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2007 |
| 200703025 | 7701.00-00 | Definitions | 01/19/2007 |
| 200703024 | 42.09-03 | Tenant's Right of First Refusal | 01/19/2007 |
| 200703024 | 42.08-06 | Buildings Eligible for Credits Only If Minimum Long-Term Commitment to Low Income Housing | 01/19/2007 |
| 200703023 | 1362.04-00 | Inadvertent Terminations | 01/19/2007 |
| 200703022 | 2642.00-00 | Inclusion Ratio | 01/19/2007 |
| 200703022 | 2642.01-00 | Inclusion Ratio Defined | 01/19/2007 |
| 200703022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2007 |
| 200703021 | 302.00-00 | Distributions in Redemption of Stock | 01/19/2007 |
| 200703021 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/19/2007 |
| 200703021 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 01/19/2007 |
| 200703021 | 338.01-00 | Express Election | 01/19/2007 |
| 200703020 | 1362.01-03 | Late Elections | 01/19/2007 |
| 200703019 | 3401.04-02 | Employee v. Not an Employee | 01/19/2007 |
| 200703019 | 3121.04-01 | Common Law Tests | 01/19/2007 |
| 200703019 | 3121.04-10 | Handicapped Workers | 01/19/2007 |
| 200703019 | 3306.05-00 | Employees | 01/19/2007 |
| 200703019 | 7805.03-00 | Reversals of Regulations or Rulings With Retroactive Effect | 01/19/2007 |
| 200703018 | 472.05-01 | Applied on Controlled-Group Basis | 01/19/2007 |
| 200703017 | 147.06-00 | Public Approval Requirement | 01/19/2007 |
| 200703016 | 1362.01-03 | Late Elections | 01/19/2007 |
| 200703015 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/19/2007 |
| 200703015 | 115.00-00 | Income of States, Municipalities, etc. | 01/19/2007 |
