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 |
|---|---|---|---|
| 200018046 | 72.19-00 | Required Distributions Where Holder Dies | 05/05/2000 |
| 200018046 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 05/05/2000 |
| 200018045 | 1362.02-02 | Ceases to be Small Business Corporation | 05/05/2000 |
| 200018045 | 1362.04-00 | Inadvertent Terminations | 05/05/2000 |
| 200018044 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2000 |
| 200018043 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/05/2000 |
| 200018043 | 9114.03-38 | Switzerland | 05/05/2000 |
| 200018042 | 1362.02-03 | Passive Investment Income | 05/05/2000 |
| 200018041 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018040 | 332.01-00 | Nonrecognition of Gain or Loss | 05/05/2000 |
| 200018040 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 05/05/2000 |
| 200018040 | 355.01-00 | Spin-Off | 05/05/2000 |
| 200018040 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 05/05/2000 |
| 200018040 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/05/2000 |
| 200018040 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/05/2000 |
| 200018039 | 355.04-00 | Business Purpose | 05/05/2000 |
| 200018038 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018037 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018036 | 2652.01-02 | Special Election for QTIP | 05/05/2000 |
| 200018036 | 2632.03-00 | Allocation of Unused GST Exemption | 05/05/2000 |
| 200018035 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/05/2000 |
| 200018035 | 332.00-00 | Complete Liquidation of Subsidiaries | 05/05/2000 |
| 200018034 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018033 | 50.30.10-00 | LEVY: Sale: Notice | 05/05/2000 |
| 200018032 | 338.01-02 | Time in which Election must be made | 05/05/2000 |
