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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 |
|---|---|---|---|
| 200719006 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/11/2007 |
| 200719006 | 1361.01-04 | More than One Class of Stock | 05/11/2007 |
| 200719005 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/11/2007 |
| 200719005 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/11/2007 |
| 200719005 | 1361.01-04 | More than One Class of Stock | 05/11/2007 |
| 200719004 | 7701.02-00 | Partnerships v. Associations | 05/11/2007 |
| 200719004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/11/2007 |
| 200719003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2007 |
| 200719003 | 2652.01-02 | Special Election for QTIP | 05/11/2007 |
| 200719003 | 2654.00-00 | Special Rules | 05/11/2007 |
| 200719002 | 2056A.03-01 | Distributions Before Death of the Spouse | 05/11/2007 |
| 200719002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2007 |
| 200719001 | 1362.01-03 | Late Elections | 05/11/2007 |
| 200718038 | 401.27-06 | Separate Account for Key Employee | 05/04/2007 |
| 200718037 | 408.03-00 | Rollover Contributions | 05/04/2007 |
| 200718036 | 414.18-00 | Separate Lines of Business and Operating Units | 05/04/2007 |
| 200718036 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/04/2007 |
| 200718035 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/04/2007 |
| 200718034 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/04/2007 |
| 200718033 | 4942.03-05 | Qualifying Distribution | 05/04/2007 |
| 200718032 | 4942.03-05 | Qualifying Distribution | 05/04/2007 |
| 200718031 | 2632.01-00 | Time and Manner of Allocation | 05/04/2007 |
| 200718031 | 2632.01-00 | Time and Manner of Allocation | 05/04/2007 |
| 200718030 | 446.04-05 | Consent--Form, Time, etc., Requirements | 05/04/2007 |
| 200718029 | 446.04-05 | Consent--Form, Time, etc., Requirements | 05/04/2007 |
