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 |
|---|---|---|---|
| 200039032 | 355.01-00 | Spin-Off | 09/29/2000 |
| 200039032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/29/2000 |
| 200039031 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 09/29/2000 |
| 200039030 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 09/29/2000 |
| 200039029 | 280G.00-00 | Golden Parachute Payments | 09/29/2000 |
| 200039029 | 280G.01-01 | Parachute Payment | 09/29/2000 |
| 200039029 | 280G.04-00 | Reductions for Reasonable Compensation | 09/29/2000 |
| 200039028 | 162.36-02 | Covered Employees | 09/29/2000 |
| 200039027 | 856.01-00 | Income Requirements | 09/29/2000 |
| 200039026 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039025 | 1362.00-00 | Election by Small Business Corporation | 09/29/2000 |
| 200039024 | 1362.00-00 | Election by Small Business Corporation | 09/29/2000 |
| 200039023 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039022 | 368.03-01 | Substantially All the Property | 09/29/2000 |
| 200039022 | 368.13-00 | Transactions Involving Two or More Investment Companies | 09/29/2000 |
| 200039021 | 355.01-01 | Split-Off | 09/29/2000 |
| 200039021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/29/2000 |
| 200039021 | 1362.00-00 | Election by Small Business Corporation | 09/29/2000 |
| 200039020 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039019 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/29/2000 |
| 200039017 | 856.04-00 | Rents From Real Property | 09/29/2000 |
| 200039016 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039015 | 1362.01-03 | Late Elections | 09/29/2000 |
| 200039014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/29/2000 |
