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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.
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 |
|---|---|---|---|
| 200327054 | 355.01-00 | Spin-Off | 07/04/2003 |
| 200327054 | 367.00-00 | Foreign Corporations | 07/04/2003 |
| 200327053 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 07/04/2003 |
| 200327052 | 954.00-00 | Foreign Base Company Income | 07/04/2003 |
| 200327051 | 355.04-00 | Business Purpose | 07/04/2003 |
| 200327050 | 338.01-02 | Time in which Election must be made | 07/04/2003 |
| 200327050 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/04/2003 |
| 200327049 | 355.01-00 | Spin-Off | 07/04/2003 |
| 200327049 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/04/2003 |
| 200327048 | 856.04-00 | Rents From Real Property | 07/04/2003 |
| 200327047 | 9114.03-13 | Germany | 07/04/2003 |
| 200327046 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327045 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327044 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327043 | 2032.01-00 | Exercise of Election | 07/04/2003 |
| 200327043 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327042 | 468A.04-02 | Revised Schedules | 07/04/2003 |
| 200327041 | 168.20-00 | Classification of Property | 07/04/2003 |
| 200327041 | 446.04-17 | Change in Method of Accounting for Depreciation | 07/04/2003 |
| 200327040 | 2632.01-00 | Time and Manner of Allocation | 07/04/2003 |
| 200327040 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327039 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 07/04/2003 |
| 200327038 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/04/2003 |
| 200327038 | 338.01-02 | Time in which Election must be made | 07/04/2003 |
| 200327037 | 7702.20-00 | Correction of Errors | 07/04/2003 |
