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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.
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 |
|---|---|---|---|
| 200644021 | 1502.13-00 | Intercompany Transactions | 11/03/2006 |
| 200644021 | 1502.50-00 | Life and Non-Life | 11/03/2006 |
| 200644021 | 884.00-00 | Branch Tax | 11/03/2006 |
| 200644020 | 691.01-02 | Sales and Exchanges | 11/03/2006 |
| 200644020 | 642.03-02 | Pursuant to Governing Instrument | 11/03/2006 |
| 200644019 | 1033.03-00 | Property Similar or Related in Service or Use | 11/03/2006 |
| 200644018 | 31.00-00 | Withholdings (Credit v. No Credit Against Tax) | 11/03/2006 |
| 200644017 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 11/03/2006 |
| 200644016 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 11/03/2006 |
| 200644016 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 11/03/2006 |
| 200644015 | 2642.00-00 | Inclusion Ratio | 11/03/2006 |
| 200644015 | 2631.00-00 | GST Exemption | 11/03/2006 |
| 200644014 | 457.01-00 | Year of Inclusion in Gross Income | 11/03/2006 |
| 200644014 | 457.05-03 | Tax Exempt Organization | 11/03/2006 |
| 200644013 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 11/03/2006 |
| 200644012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/03/2006 |
| 200644011 | 9100.09-00 | Section 442; Accounting Periods | 11/03/2006 |
| 200644010 | 355.01-00 | Spin-Off | 11/03/2006 |
| 200644010 | 355.09-00 | Distributions Within a Consolidated Group | 11/03/2006 |
| 200644010 | 368.08-08 | Transfers to Controlled Corporations | 11/03/2006 |
| 200644009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2006 |
| 200644009 | 565.00-00 | Consent Dividends | 11/03/2006 |
| 200644008 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/03/2006 |
| 200644008 | 368.05-00 | Recapitalization (Type "E") | 11/03/2006 |
| 200644008 | 368.12-00 | Liquidation v. Reorganization | 11/03/2006 |
