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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 |
|---|---|---|---|
| 200340024 | 752.00-00 | Treatment of Certain Liabilities | 10/03/2003 |
| 200340023 | 1362.01-03 | Late Elections | 10/03/2003 |
| 200340022 | 1362.04-00 | Inadvertent Terminations | 10/03/2003 |
| 200340021 | 2642.00-00 | Inclusion Ratio | 10/03/2003 |
| 200340021 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2003 |
| 200340020 | 1362.04-00 | Inadvertent Terminations | 10/03/2003 |
| 200340019 | 1014.00-00 | Basis of Property Acquired From a Decedent | 10/03/2003 |
| 200340018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2003 |
| 200340017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2003 |
| 200340016 | 9100.22-00 | Other | 10/03/2003 |
| 200340016 | 1503.04-04 | Dual Resident Corporation | 10/03/2003 |
| 200340015 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 10/03/2003 |
| 200340015 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/03/2003 |
| 200340015 | 61.14-00 | Property Transactions | 10/03/2003 |
| 200340015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/03/2003 |
| 200340014 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2003 |
| 200340013 | 2632.01-00 | Time and Manner of Allocation | 10/03/2003 |
| 200340013 | 2642.00-00 | Inclusion Ratio | 10/03/2003 |
| 200340013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2003 |
| 200340012 | 6166.00-00 | Extension of Time to Pay Estate Tax | 10/03/2003 |
| 200340012 | 6166.03-00 | Active Trade or Business | 10/03/2003 |
| 200340012 | 6166.50-00 | Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business | 10/03/2003 |
| 200340011 | 831.03-00 | Whether Company Qualifies as Insurance Company | 10/03/2003 |
| 200340011 | 832.00-00 | Insurance Company Taxable Income | 10/03/2003 |
| 200340010 | 1362.01-03 | Late Elections | 10/03/2003 |
