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 |
|---|---|---|---|
| 201419012 | 355.01-00 | Spin-Off | 05/09/2014 |
| 201419011 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 05/09/2014 |
| 201419011 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 05/09/2014 |
| 201419010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/09/2014 |
| 201419010 | 355.01-00 | Spin-Off | 05/09/2014 |
| 201419010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/09/2014 |
| 201419009 | 1361.00-00 | Definitions | 05/09/2014 |
| 201419009 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/09/2014 |
| 201419009 | 1361.03-02 | Qualified Subchapter S Trusts | 05/09/2014 |
| 201419008 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/09/2014 |
| 201419007 | 831.03-00 | Whether Company Qualifies as Insurance Company | 05/09/2014 |
| 201419006 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/09/2014 |
| 201419005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/09/2014 |
| 201419005 | 355.01-00 | Spin-Off | 05/09/2014 |
| 201419005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/09/2014 |
| 201419005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/09/2014 |
| 201419004 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 05/09/2014 |
| 201419004 | 2642.00-00 | Inclusion Ratio | 05/09/2014 |
| 201419004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2014 |
| 201419003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2014 |
| 201419003 | 7701.00-00 | Definitions | 05/09/2014 |
| 201419003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/09/2014 |
| 201419002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2014 |
| 201419002 | 7701.00-00 | Definitions | 05/09/2014 |
| 201419002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/09/2014 |
