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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 |
|---|---|---|---|
| 200422043 | 7701.00-00 | Definitions | 05/28/2004 |
| 200422043 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422042 | 9100.09-00 | Section 442; Accounting Periods | 05/28/2004 |
| 200422042 | 444.03-00 | Procedural Requirements for Making Election | 05/28/2004 |
| 200422041 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/28/2004 |
| 200422040 | 355.01-00 | Spin-Off | 05/28/2004 |
| 200422039 | 1362.01-03 | Late Elections | 05/28/2004 |
| 200422038 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 05/28/2004 |
| 200422037 | 355.01-00 | Spin-Off | 05/28/2004 |
| 200422036 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422035 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422034 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422033 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422032 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422031 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422030 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422029 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422028 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422027 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/28/2004 |
| 200422026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/28/2004 |
| 200422025 | 1362.01-03 | Late Elections | 05/28/2004 |
| 200422024 | 9100.22-00 | Other | 05/28/2004 |
| 200422024 | 1503.04-04 | Dual Resident Corporation | 05/28/2004 |
| 200422023 | 7704.03-00 | Qualifying Income | 05/28/2004 |
| 200422022 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/28/2004 |
