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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 |
|---|---|---|---|
| 201505014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/30/2015 |
| 201505013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/30/2015 |
| 201505013 | 355.01-00 | Spin-Off | 01/30/2015 |
| 201505012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/30/2015 |
| 201505012 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 01/30/2015 |
| 201505012 | 368.12-00 | Liquidation v. Reorganization | 01/30/2015 |
| 201505011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/30/2015 |
| 201505010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/30/2015 |
| 201505009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/30/2015 |
| 201505008 | 1362.04-00 | Inadvertent Terminations | 01/30/2015 |
| 201505007 | 355.01-00 | Spin-Off | 01/30/2015 |
| 201505007 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/30/2015 |
| 201505006 | 1502.75-10 | When Group Remains in Existence | 01/30/2015 |
| 201505006 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 01/30/2015 |
| 201505005 | 7701.00-00 | Definitions | 01/30/2015 |
| 201505005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/30/2015 |
| 201505004 | 7701.00-00 | Definitions | 01/30/2015 |
| 201505004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/30/2015 |
| 201505003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/30/2015 |
| 201505002 | 9100.04-00 | Section 168; MACRS | 01/30/2015 |
| 201505001 | 704.01-04 | Section 704(c) Considerations | 01/30/2015 |
| 201505001 | 732.00-00 | Basis of Distributed Property Other Than Money | 01/30/2015 |
| 201505000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/30/2015 |
| 201504021 | 408.03-00 | Rollover Contributions | 01/23/2015 |
| 201504020 | 408.03-00 | Rollover Contributions | 01/23/2015 |
