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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.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201005029 | 09.00.00-00 | BANKRUPTCY CODE CASES | 02/05/2010 |
| 201005028 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 02/05/2010 |
| 201005028 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 02/05/2010 |
| 201005027 | 1362.01-03 | Late Elections | 02/05/2010 |
| 201005026 | 472.01-00 | Election | 02/05/2010 |
| 201005026 | 9100.11-00 | Section 472; LIFO Election | 02/05/2010 |
| 201005025 | 1362.02-03 | Passive Investment Income | 02/05/2010 |
| 201005024 | 115.00-00 | Income of States, Municipalities, etc. | 02/05/2010 |
| 201005024 | 115.03-00 | Essential Governmental Function | 02/05/2010 |
| 201005024 | 115.06-00 | Income Accruing to the State | 02/05/2010 |
| 201005024 | 170.07-05 | Governmental Units | 02/05/2010 |
| 201005023 | 851.02-00 | Gross Income Requirement | 02/05/2010 |
| 201005022 | 1504.00-00 | Definitions | 02/05/2010 |
| 201005022 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/05/2010 |
| 201005021 | 1362.01-03 | Late Elections | 02/05/2010 |
| 201005020 | 1362.01-03 | Late Elections | 02/05/2010 |
| 201005019 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/05/2010 |
| 201005019 | 1502.98-00 | Application of Section 382 with Respect to a Consolidated Group | 02/05/2010 |
| 201005018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 02/05/2010 |
| 201005018 | 7704.03-00 | Qualifying Income | 02/05/2010 |
| 201005017 | 40A.00-00 | Biodiesel and Renewable Diesel Used as a Fuel | 02/05/2010 |
| 201005016 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/05/2010 |
| 201005016 | 469.04-01 | Allocation of Interest & Other Expenses | 02/05/2010 |
| 201005015 | 1382.00-00 | Taxable Income of Cooperatives | 02/05/2010 |
| 201005014 | 132.04-00 | De Minimis Fringe | 02/05/2010 |
