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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 |
|---|---|---|---|
| 200620017 | 894.00-00 | Income Affected by Treaty | 05/19/2006 |
| 200620016 | 862.00-00 | Income From Sources Without U.S. | 05/19/2006 |
| 200620016 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 05/19/2006 |
| 200620016 | 871.00-00 | Tax on Nonresident Alien Individuals | 05/19/2006 |
| 200620015 | 9100.22-00 | Other | 05/19/2006 |
| 200620015 | 992.02-00 | Election | 05/19/2006 |
| 200620014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2006 |
| 200620014 | 856.03-00 | Other Requirements | 05/19/2006 |
| 200620013 | 1362.00-00 | Election by Small Business Corporation | 05/19/2006 |
| 200620013 | 1362.01-00 | Eligible v. Ineligible | 05/19/2006 |
| 200620012 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2006 |
| 200620011 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2006 |
| 200620010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/19/2006 |
| 200620009 | 7701.00-00 | Definitions | 05/19/2006 |
| 200620009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2006 |
| 200620008 | 7701.00-00 | Definitions | 05/19/2006 |
| 200620008 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2006 |
| 200620007 | 1362.01-03 | Late Elections | 05/19/2006 |
| 200620006 | 1362.01-01 | Shareholder Consent | 05/19/2006 |
| 200620005 | 1362.04-00 | Inadvertent Terminations | 05/19/2006 |
| 200620004 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/19/2006 |
| 200620003 | 2642.01-00 | Inclusion Ratio Defined | 05/19/2006 |
| 200620003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2006 |
| 200620002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/19/2006 |
| 200620002 | 355.01-00 | Spin-Off | 05/19/2006 |
