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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 |
|---|---|---|---|
| 200532017 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2005 |
| 200532016 | 2642.00-00 | Inclusion Ratio | 08/12/2005 |
| 200532016 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2005 |
| 200532015 | 985.00-00 | Functional Currency | 08/12/2005 |
| 200532014 | 1362.01-03 | Late Elections | 08/12/2005 |
| 200532013 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/12/2005 |
| 200532013 | 1361.03-02 | Qualified Subchapter S Trusts | 08/12/2005 |
| 200532013 | 1362.04-00 | Inadvertent Terminations | 08/12/2005 |
| 200532012 | 41.00-00 | Credit for Increasing Research Activities | 08/12/2005 |
| 200532011 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/12/2005 |
| 200532011 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/12/2005 |
| 200532011 | 355.01-00 | Spin-Off | 08/12/2005 |
| 200532011 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/12/2005 |
| 200532011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/12/2005 |
| 200532011 | 1502.13-00 | Intercompany Transactions | 08/12/2005 |
| 200532010 | 1362.01-03 | Late Elections | 08/12/2005 |
| 200532009 | 856.01-00 | Income Requirements | 08/12/2005 |
| 200532008 | 1031.01-00 | Property Held For Productive Use or Investment | 08/12/2005 |
| 200532007 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 08/12/2005 |
| 200532007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2005 |
| 200532006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/12/2005 |
| 200532006 | 9100.22-00 | Other | 08/12/2005 |
| 200532005 | 305.13-00 | Deemed Distributions | 08/12/2005 |
| 200532004 | 9100.04-00 | Section 168; MACRS | 08/12/2005 |
| 200532003 | 9100.04-00 | Section 168; MACRS | 08/12/2005 |
