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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 |
|---|---|---|---|
| 200633026 | 9100.22-00 | Other | 08/18/2006 |
| 200633026 | 1503.04-04 | Dual Resident Corporation | 08/18/2006 |
| 200633025 | 1362.04-00 | Inadvertent Terminations | 08/18/2006 |
| 200633024 | 1362.01-03 | Late Elections | 08/18/2006 |
| 200633023 | 168.24-01 | Normalization Rules | 08/18/2006 |
| 200633023 | 46.06-00 | Limitation In Case of Certain Regulated Companies | 08/18/2006 |
| 200633022 | 9100.22-00 | Other | 08/18/2006 |
| 200633021 | 1362.01-03 | Late Elections | 08/18/2006 |
| 200633020 | 1362.01-03 | Late Elections | 08/18/2006 |
| 200633019 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 08/18/2006 |
| 200633019 | 7701.00-00 | Definitions | 08/18/2006 |
| 200633019 | 704.01-04 | Section 704(c) Considerations | 08/18/2006 |
| 200633018 | 1362.04-00 | Inadvertent Terminations | 08/18/2006 |
| 200633018 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/18/2006 |
| 200633017 | 2632.01-00 | Time and Manner of Allocation | 08/18/2006 |
| 200633016 | 2632.01-00 | Time and Manner of Allocation | 08/18/2006 |
| 200633015 | 2632.01-00 | Time and Manner of Allocation | 08/18/2006 |
| 200633015 | 2503.00-00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 08/18/2006 |
| 200633014 | 2642.00-00 | Inclusion Ratio | 08/18/2006 |
| 200633014 | 9100.22-00 | Other | 08/18/2006 |
| 200633013 | 1361.01-01 | Number of Shareholders | 08/18/2006 |
| 200633013 | 1377.00-00 | Definitions and Special Rules | 08/18/2006 |
| 200633012 | 2601.03-01 | Irrevocable Trusts | 08/18/2006 |
| 200633012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/18/2006 |
| 200633012 | 2501.01-00 | Gift v. Not a Gift | 08/18/2006 |
