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 |
|---|---|---|---|
| 200208014 | 146.07-00 | Carryforward of Allocation | 02/22/2002 |
| 200208014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/22/2002 |
| 200208012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208009 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208008 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208007 | 1362.02-03 | Passive Investment Income | 02/22/2002 |
| 200208006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/22/2002 |
| 200208005 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208004 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/22/2002 |
| 200208004 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 02/22/2002 |
| 200208004 | 1012.06-00 | Liabilities Assumed as Purchase Price | 02/22/2002 |
| 200208004 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 02/22/2002 |
| 200208004 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 02/22/2002 |
| 200208003 | 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 02/22/2002 |
| 200208003 | 4976.01-00 | Disqualified Benefits | 02/22/2002 |
| 200208002 | 167.14-11 | Other Intangible Property | 02/22/2002 |
| 200208002 | 446.04-17 | Change in Method of Accounting for Depreciation | 02/22/2002 |
| 200208001 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/22/2002 |
| 200207031 | 4942.03-03 | Minimum Investment Return | 02/15/2002 |
| 200207031 | 4942.03-05 | Qualifying Distribution | 02/15/2002 |
