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 |
|---|---|---|---|
| 200515019 | 1012.00-00 | Basis of Property--Costs | 04/15/2005 |
| 200515018 | 9114.03-07 | China | 04/15/2005 |
| 200515017 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/15/2005 |
| 200515016 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 04/15/2005 |
| 200515015 | 9100.22-00 | Other | 04/15/2005 |
| 200515015 | 1503.04-04 | Dual Resident Corporation | 04/15/2005 |
| 200515014 | 41.00-00 | Credit for Increasing Research Activities | 04/15/2005 |
| 200515013 | 355.01-00 | Spin-Off | 04/15/2005 |
| 200515013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/15/2005 |
| 200515012 | 368.03-00 | Stock for Property (Type "C") | 04/15/2005 |
| 200515012 | 368.08-06 | Business Enterprise Continuity | 04/15/2005 |
| 200515011 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 04/15/2005 |
| 200515010 | 338.01-02 | Time in which Election must be made | 04/15/2005 |
| 200515010 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/15/2005 |
| 200515009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/15/2005 |
| 200515008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/15/2005 |
| 200515008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/15/2005 |
| 200515007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/15/2005 |
| 200515007 | 856.00-00 | Definition of Real Estate Investment Trust | 04/15/2005 |
| 200515007 | 856.03-00 | Other Requirements | 04/15/2005 |
| 200515006 | 147.02-00 | 120 Percent Economic Life Limitation | 04/15/2005 |
| 200515005 | 7701.00-00 | Definitions | 04/15/2005 |
| 200515005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/15/2005 |
| 200515004 | 305.01-00 | Stock Dividends | 04/15/2005 |
| 200515003 | 7701.00-00 | Definitions | 04/15/2005 |
