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 |
|---|---|---|---|
| 200712019 | 7701.00-00 | Definitions | 03/23/2007 |
| 200712019 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/23/2007 |
| 200712018 | 351.01-00 | Control v. No Control by Transferor | 03/23/2007 |
| 200712018 | 355.01-00 | Spin-Off | 03/23/2007 |
| 200712018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/23/2007 |
| 200712018 | 1504.02-01 | Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation | 03/23/2007 |
| 200712017 | 7701.00-00 | Definitions | 03/23/2007 |
| 200712016 | 1362.04-00 | Inadvertent Terminations | 03/23/2007 |
| 200712015 | 9100.22-00 | Other | 03/23/2007 |
| 200712015 | 1503.04-04 | Dual Resident Corporation | 03/23/2007 |
| 200712014 | 1362.01-03 | Late Elections | 03/23/2007 |
| 200712014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/23/2007 |
| 200712013 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 03/23/2007 |
| 200712013 | 1031.03-00 | Like Kind Real Estate | 03/23/2007 |
| 200712012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/23/2007 |
| 200712012 | 7701.00-00 | Definitions | 03/23/2007 |
| 200712011 | 7701.00-00 | Definitions | 03/23/2007 |
| 200712010 | 2056.19-01 | Exception For Qualified Domestic Trust | 03/23/2007 |
| 200712010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2007 |
| 200712009 | 9100.09-00 | Section 442; Accounting Periods | 03/23/2007 |
| 200712008 | 2601.03-01 | Irrevocable Trusts | 03/23/2007 |
| 200712008 | 2601.03-05 | Additions to Irrevocable Trusts | 03/23/2007 |
| 200712008 | 2041.03-00 | General Power v. Not a General Power | 03/23/2007 |
| 200712007 | 9114.03-42 | United Kingdom | 03/23/2007 |
| 200712007 | 894.02-00 | Dividends | 03/23/2007 |
