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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.
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 |
|---|---|---|---|
| 200219032 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2002 |
| 200219032 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/10/2002 |
| 200219031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/10/2002 |
| 200219030 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 05/10/2002 |
| 200219029 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/10/2002 |
| 200219029 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/10/2002 |
| 200219028 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/10/2002 |
| 200219028 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/10/2002 |
| 200219027 | 9100.22-00 | Other | 05/10/2002 |
| 200219027 | 1503.04-04 | Dual Resident Corporation | 05/10/2002 |
| 200219026 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219025 | 355.01-00 | Spin-Off | 05/10/2002 |
| 200219025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/10/2002 |
| 200219024 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2002 |
| 200219023 | 1362.00-00 | Election by Small Business Corporation | 05/10/2002 |
| 200219022 | 7702.00-00 | Life Insurance Contract Defined | 05/10/2002 |
| 200219021 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219020 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219019 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219018 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 05/10/2002 |
| 200219018 | 6012.04-00 | Receivers | 05/10/2002 |
| 200219017 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219016 | 83.11-00 | Nonqualified Stock Options | 05/10/2002 |
| 200219015 | 162.36-02 | Covered Employees | 05/10/2002 |
| 200219014 | 468A.00-00 | Special Rules for Decommissioning Cost | 05/10/2002 |
