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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 |
|---|---|---|---|
| 200119058 | 414.07-00 | Governmental Plan | 05/11/2001 |
| 200119057 | 507.00-00 | Termination of Private Foundation Status | 05/11/2001 |
| 200119056 | 507.00-00 | Termination of Private Foundation Status | 05/11/2001 |
| 200119055 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119054 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119053 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119052 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119051 | 9114.03-19 | Ireland | 05/11/2001 |
| 200119051 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/11/2001 |
| 200119050 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/11/2001 |
| 200119049 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 05/11/2001 |
| 200119048 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/11/2001 |
| 200119048 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/11/2001 |
| 200119047 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/11/2001 |
| 200119047 | 61.00-00 | Gross Income v. Not Gross Income | 05/11/2001 |
| 200119047 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/11/2001 |
| 200119047 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/11/2001 |
| 200119046 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/11/2001 |
| 200119045 | 148.00-00 | Arbitrage | 05/11/2001 |
| 200119044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/11/2001 |
| 200119043 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/11/2001 |
| 200119042 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/11/2001 |
| 200119041 | 1362.01-03 | Late Elections | 05/11/2001 |
| 200119040 | 1362.04-00 | Inadvertent Terminations | 05/11/2001 |
| 200119039 | 831.03-00 | Whether Company Qualifies as Insurance Company | 05/11/2001 |
