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 |
|---|---|---|---|
| 200513029 | 4942.03-07 | Set-Asides | 04/01/2005 |
| 200513028 | 2053.05-00 | Administration Expenses in General | 04/01/2005 |
| 200513027 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/01/2005 |
| 200513027 | 382.05-00 | Value of Old Loss Corporation | 04/01/2005 |
| 200513026 | 3231.01-00 | Employers v. Not Employers | 04/01/2005 |
| 200513025 | 3231.01-00 | Employers v. Not Employers | 04/01/2005 |
| 200513024 | 3231.01-00 | Employers v. Not Employers | 04/01/2005 |
| 200513023 | 3231.01-00 | Employers v. Not Employers | 04/01/2005 |
| 200513022 | 41.00-00 | Credit for Increasing Research Activities | 04/01/2005 |
| 200513021 | 1361.00-00 | Definitions | 04/01/2005 |
| 200513021 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/01/2005 |
| 200513021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/01/2005 |
| 200513020 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 04/01/2005 |
| 200513019 | 9100.22-00 | Other | 04/01/2005 |
| 200513019 | 1503.04-04 | Dual Resident Corporation | 04/01/2005 |
| 200513018 | 882.07-00 | Interest deductions | 04/01/2005 |
| 200513018 | 882.07-02 | Liability/Asset Ratio | 04/01/2005 |
| 200513018 | 882.07-04 | Separate Currency Pool | 04/01/2005 |
| 200513017 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/01/2005 |
| 200513017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/01/2005 |
| 200513016 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/01/2005 |
| 200513016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/01/2005 |
| 200513015 | 9100.09-00 | Section 442; Accounting Periods | 04/01/2005 |
| 200513014 | 2032A.00-00 | Valuation of Farm Real Property | 04/01/2005 |
| 200513014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/01/2005 |
