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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 |
|---|---|---|---|
| 200334011 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 08/22/2003 |
| 200334010 | 118.01-02 | Nonshareholder Contributions | 08/22/2003 |
| 200334010 | 118.02-00 | Contributions in Aid of Construction | 08/22/2003 |
| 200334009 | 7701.00-00 | Definitions | 08/22/2003 |
| 200334009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/22/2003 |
| 200334008 | 1362.01-03 | Late Elections | 08/22/2003 |
| 200334007 | 1362.01-03 | Late Elections | 08/22/2003 |
| 200334006 | 1362.02-02 | Ceases to be Small Business Corporation | 08/22/2003 |
| 200334005 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/22/2003 |
| 200334005 | 804.00-00 | Life Insurance Deductions | 08/22/2003 |
| 200334005 | 848.03-00 | Specified Policy Acquisition Expenses | 08/22/2003 |
| 200334005 | 848.04-00 | General Deduction | 08/22/2003 |
| 200334004 | 9999.98-00 | Not Able to Identify Under Present List | 08/22/2003 |
| 200334003 | 1362.02-02 | Ceases to be Small Business Corporation | 08/22/2003 |
| 200334002 | 1362.02-02 | Ceases to be Small Business Corporation | 08/22/2003 |
| 200334001 | 305.02-00 | Stock Rights | 08/22/2003 |
| 200334001 | 307.02-00 | Stock Rights | 08/22/2003 |
| 200334001 | 482.22-02 | Constructive Dividend | 08/22/2003 |
| 200334001 | 482.22-03 | Capital Contribution | 08/22/2003 |
| 200334001 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 08/22/2003 |
| 200333039 | 414.09-00 | Certain Employee Contributions | 08/15/2003 |
| 200333038 | 414.09-00 | Certain Employee Contributions | 08/15/2003 |
| 200333037 | 507.00-00 | Termination of Private Foundation Status | 08/15/2003 |
| 200333036 | 507.00-00 | Termination of Private Foundation Status | 08/15/2003 |
| 200333035 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2003 |
