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 |
|---|---|---|---|
| 200445020 | 382.12-08 | Title 11 or Similar Case | 11/05/2004 |
| 200445019 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 11/05/2004 |
| 200445019 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2004 |
| 200445018 | 9100.09-00 | Section 442; Accounting Periods | 11/05/2004 |
| 200445017 | 9100.09-00 | Section 442; Accounting Periods | 11/05/2004 |
| 200445016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/05/2004 |
| 200445016 | 354.00-00 | Exchanges of Stock and Securities in Certain Reorganizations | 11/05/2004 |
| 200445015 | 42.10-00 | Recapture of Credit | 11/05/2004 |
| 200445014 | 355.01-01 | Split-Off | 11/05/2004 |
| 200445013 | 9100.22-00 | Other | 11/05/2004 |
| 200445013 | 382.12-16 | Controlled Groups | 11/05/2004 |
| 200445012 | 9100.22-00 | Other | 11/05/2004 |
| 200445012 | 382.12-16 | Controlled Groups | 11/05/2004 |
| 200445011 | 9100.22-00 | Other | 11/05/2004 |
| 200445011 | 382.12-16 | Controlled Groups | 11/05/2004 |
| 200445010 | 2056A.04-00 | Effective Election | 11/05/2004 |
| 200445009 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 11/05/2004 |
| 200445009 | 302.04-03 | Termination of a Business | 11/05/2004 |
| 200445008 | 1362.01-03 | Late Elections | 11/05/2004 |
| 200445007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/05/2004 |
| 200445006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/05/2004 |
| 200445005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/05/2004 |
| 200445004 | 1033.03-00 | Property Similar or Related in Service or Use | 11/05/2004 |
| 200445003 | 9100.09-00 | Section 442; Accounting Periods | 11/05/2004 |
| 200445002 | 61.30-03 | Anticipatory Assignment of Income | 11/05/2004 |
