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 |
|---|---|---|---|
| 200033030 | 708.01-00 | Termination | 08/18/2000 |
| 200033030 | 42.10-00 | Recapture of Credit | 08/18/2000 |
| 200033029 | 355.01-00 | Spin-Off | 08/18/2000 |
| 200033029 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/18/2000 |
| 200033028 | 1362.01-03 | Late Elections | 08/18/2000 |
| 200033027 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033027 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033026 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033026 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033025 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033025 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033024 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033024 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033023 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033023 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033022 | 468A.01-00 | In General | 08/18/2000 |
| 200033021 | 468A.01-00 | In General | 08/18/2000 |
| 200033020 | 163.03-03 | Investment Income and Expenses | 08/18/2000 |
| 200033020 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/18/2000 |
| 200033019 | 468A.01-00 | In General | 08/18/2000 |
| 200033018 | 1362.02-03 | Passive Investment Income | 08/18/2000 |
| 200033017 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 08/18/2000 |
| 200033016 | 936.00-00 | Puerto Rico and Possession Tax Credit | 08/18/2000 |
| 200033015 | 61.00-00 | Gross Income v. Not Gross Income | 08/18/2000 |
| 200033015 | 212.00-00 | Expenses for Production of Income | 08/18/2000 |
