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 |
|---|---|---|---|
| 201037021 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 09/17/2010 |
| 201037020 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/17/2010 |
| 201037020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/2010 |
| 201037019 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/17/2010 |
| 201037019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/2010 |
| 201037018 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 09/17/2010 |
| 201037018 | 9100.22-00 | Other | 09/17/2010 |
| 201037018 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 09/17/2010 |
| 201037017 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 09/17/2010 |
| 201037017 | 263A.03-02 | Indirect Costs | 09/17/2010 |
| 201037017 | 263A.04-00 | Allocation Methods | 09/17/2010 |
| 201037017 | 263A.04-06 | Simplified Resale Method | 09/17/2010 |
| 201037017 | 381.05-04 | Change of Method With Consent of Commissioner | 09/17/2010 |
| 201037016 | 468A.01-00 | In General | 09/17/2010 |
| 201037015 | 1362.01-03 | Late Elections | 09/17/2010 |
| 201037014 | 851.00-00 | Definition of Regulated Investment Company | 09/17/2010 |
| 201037013 | 338.01-02 | Time in which Election must be made | 09/17/2010 |
| 201037013 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 09/17/2010 |
| 201037012 | 851.02-00 | Gross Income Requirement | 09/17/2010 |
| 201037011 | 7701.00-00 | Definitions | 09/17/2010 |
| 201037011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/2010 |
| 201037011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/17/2010 |
| 201037010 | 7701.00-00 | Definitions | 09/17/2010 |
| 201037010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/2010 |
| 201037010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/17/2010 |
