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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 |
|---|---|---|---|
| 202031007 | 401.06-00 | Required Distributions | 07/31/2020 |
| 202031007 | 408.06-00 | Distributions | 07/31/2020 |
| 202031006 | 355.01-01 | Split-Off | 07/31/2020 |
| 202031005 | 1502.75-00 | Filing Requirements | 07/31/2020 |
| 202031005 | 9100.22-00 | Other | 07/31/2020 |
| 202031004 | 1502.75-00 | Filing Requirements | 07/31/2020 |
| 202031004 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/31/2020 |
| 202031003 | 115.00-00 | Income of States, Municipalities, etc. | 07/31/2020 |
| 202031003 | 115.03-00 | Essential Governmental Function | 07/31/2020 |
| 202031002 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 07/31/2020 |
| 202031002 | 336.01-00 | General Rule | 07/31/2020 |
| 202031002 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/31/2020 |
| 202031002 | 7701.01-00 | Associations v. Corporations | 07/31/2020 |
| 202031001 | 856.00-00 | Definition of Real Estate Investment Trust | 07/31/2020 |
| 202031001 | 856.02-00 | Investment Requirements | 07/31/2020 |
| 202031001 | 856.04-00 | Rents From Real Property | 07/31/2020 |
| 202031000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/31/2020 |
| 202029006 | 408.03-00 | Rollover Contributions | 07/17/2020 |
| 202029005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2020 |
| 202029004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2020 |
| 202029003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/17/2020 |
| 202029003 | 355.03-00 | Active Business | 07/17/2020 |
| 202029002 | 856.00-00 | Definition of Real Estate Investment Trust | 07/17/2020 |
| 202029002 | 856.01-00 | Income Requirements | 07/17/2020 |
| 202029001 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 07/17/2020 |
