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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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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 |
|---|---|---|---|
| 200846011 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 11/14/2008 |
| 200846010 | 1362.01-03 | Late Elections | 11/14/2008 |
| 200846009 | 7701.00-00 | Definitions | 11/14/2008 |
| 200846009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/14/2008 |
| 200846008 | 468A.04-00 | Ruling Amount | 11/14/2008 |
| 200846007 | 468A.04-00 | Ruling Amount | 11/14/2008 |
| 200846006 | 1362.01-03 | Late Elections | 11/14/2008 |
| 200846005 | 7701.00-00 | Definitions | 11/14/2008 |
| 200846005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/14/2008 |
| 200846005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/14/2008 |
| 200846004 | 355.01-01 | Split-Off | 11/14/2008 |
| 200846004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/14/2008 |
| 200846003 | 2518.01-00 | Requirements for a Qualified Disclaimer | 11/14/2008 |
| 200846003 | 2056.12-00 | Effect of Disclaimers | 11/14/2008 |
| 200846003 | 2056.13-00 | Passed From Decedent v. Not Passed From Decedent | 11/14/2008 |
| 200846002 | 2642.00-00 | Inclusion Ratio | 11/14/2008 |
| 200846002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/14/2008 |
| 200846001 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/14/2008 |
| 200846001 | 2512.00-00 | Valuation of Gifts | 11/14/2008 |
| 200846001 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/14/2008 |
| 200845054 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/07/2008 |
| 200845053 | 501.30-00 | Control of Corporation | 11/07/2008 |
| 200845053 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/07/2008 |
| 200845053 | 501.36-01 | Section 501(c)(3) Organizations | 11/07/2008 |
| 200845053 | 501.33-00 | Private v. Public Interest Served | 11/07/2008 |
