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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 |
|---|---|---|---|
| 200326033 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/27/2003 |
| 200326032 | 368.05-00 | Recapitalization (Type "E") | 06/27/2003 |
| 200326032 | 897.06-00 | Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation | 06/27/2003 |
| 200326031 | 9100.22-00 | Other | 06/27/2003 |
| 200326030 | 2642.00-00 | Inclusion Ratio | 06/27/2003 |
| 200326030 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2003 |
| 200326029 | 2601.03-01 | Irrevocable Trusts | 06/27/2003 |
| 200326028 | 1362.04-00 | Inadvertent Terminations | 06/27/2003 |
| 200326027 | 1362.04-00 | Inadvertent Terminations | 06/27/2003 |
| 200326026 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2003 |
| 200326026 | 565.01-02 | Making and Filing Consents | 06/27/2003 |
| 200326025 | 1361.01-04 | More than One Class of Stock | 06/27/2003 |
| 200326025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/27/2003 |
| 200326024 | 1361.01-04 | More than One Class of Stock | 06/27/2003 |
| 200326024 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/27/2003 |
| 200326023 | 1361.01-04 | More than One Class of Stock | 06/27/2003 |
| 200326023 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/27/2003 |
| 200326022 | 9100.09-00 | Section 442; Accounting Periods | 06/27/2003 |
| 200326021 | 1362.01-03 | Late Elections | 06/27/2003 |
| 200326021 | 7701.00-00 | Definitions | 06/27/2003 |
| 200326021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/27/2003 |
| 200326020 | 355.01-00 | Spin-Off | 06/27/2003 |
| 200326019 | 468A.04-02 | Revised Schedules | 06/27/2003 |
| 200326018 | 1362.02-03 | Passive Investment Income | 06/27/2003 |
| 200326017 | 1362.01-03 | Late Elections | 06/27/2003 |
