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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 |
|---|---|---|---|
| 200447028 | 9100.09-00 | Section 442; Accounting Periods | 11/19/2004 |
| 200447027 | 468A.04-02 | Revised Schedules | 11/19/2004 |
| 200447027 | 468A.03-04 | Formulas or Other Methods | 11/19/2004 |
| 200447026 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 11/19/2004 |
| 200447026 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 11/19/2004 |
| 200447026 | 1012.00-00 | Basis of Property--Costs | 11/19/2004 |
| 200447025 | 1362.01-03 | Late Elections | 11/19/2004 |
| 200447024 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447023 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447022 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447021 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447020 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447019 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447016 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2004 |
| 200447007 | 1362.01-03 | Late Elections | 11/19/2004 |
