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 |
|---|---|---|---|
| 200818012 | 1362.04-00 | Inadvertent Terminations | 05/02/2008 |
| 200818011 | 2632.01-00 | Time and Manner of Allocation | 05/02/2008 |
| 200818011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2008 |
| 200818010 | 1362.04-00 | Inadvertent Terminations | 05/02/2008 |
| 200818009 | 1362.04-00 | Inadvertent Terminations | 05/02/2008 |
| 200818008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2008 |
| 200818007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2008 |
| 200818006 | 108.00-00 | Income From Discharge of Indebtedness | 05/02/2008 |
| 200818006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2008 |
| 200818005 | 332.00-00 | Complete Liquidation of Subsidiaries | 05/02/2008 |
| 200818005 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/02/2008 |
| 200818005 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 05/02/2008 |
| 200818004 | 1362.04-00 | Inadvertent Terminations | 05/02/2008 |
| 200818004 | 1362.01-03 | Late Elections | 05/02/2008 |
| 200818003 | 2055.12-10 | Reformations of Nonqualifying Interests | 05/02/2008 |
| 200818002 | 664.03-02 | Charitable Remainder Unitrust | 05/02/2008 |
| 200818002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/02/2008 |
| 200818001 | 1362.04-00 | Inadvertent Terminations | 05/02/2008 |
| 200818001 | 1362.01-03 | Late Elections | 05/02/2008 |
| 200817065 | 412.06-00 | Minimum Funding Waiver | 04/25/2008 |
| 200817064 | 501.07-01 | Profit v. Not for Profit | 04/25/2008 |
| 200817063 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/25/2008 |
| 200817062 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/25/2008 |
| 200817061 | 9999.98-00 | Not Able to Identify Under Present List | 04/25/2008 |
| 200817060 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/25/2008 |
