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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 |
|---|---|---|---|
| 200238008 | 1361.00-00 | Definitions | 09/20/2002 |
| 200238007 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/20/2002 |
| 200238007 | 1361.00-00 | Definitions | 09/20/2002 |
| 200238006 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/20/2002 |
| 200238006 | 1361.00-00 | Definitions | 09/20/2002 |
| 200238005 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/20/2002 |
| 200238005 | 1361.00-00 | Definitions | 09/20/2002 |
| 200238004 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/20/2002 |
| 200238004 | 1361.00-00 | Definitions | 09/20/2002 |
| 200238003 | 2642.00-00 | Inclusion Ratio | 09/20/2002 |
| 200238003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2002 |
| 200238002 | 265.04-00 | Interest Expenses Relating to Tax-Exempts | 09/20/2002 |
| 200238001 | 103.02-02 | On Behalf Of | 09/20/2002 |
| 200238001 | 3306.03-01 | Services for U.S. or an Instrumentality Excepted | 09/20/2002 |
| 200237027 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/13/2002 |
| 200237027 | 514.00-00 | Unrelated Debt-Financed Income | 09/13/2002 |
| 200237026 | 4975.00-00 | Tax on Prohibited Transactions | 09/13/2002 |
| 200237025 | 338.01-02 | Time in which Election must be made | 09/13/2002 |
| 200237025 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 09/13/2002 |
| 200237024 | 925.01-00 | Computation of Transfer Pricing | 09/13/2002 |
| 200237023 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237022 | 355.01-00 | Spin-Off | 09/13/2002 |
| 200237022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/13/2002 |
| 200237021 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237021 | 2642.00-00 | Inclusion Ratio | 09/13/2002 |
