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 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 |
|---|---|---|---|
| 199904020 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904020 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904019 | 856.04-00 | Rents From Real Property | 01/29/1999 |
| 199904018 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904018 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904018 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904017 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/29/1999 |
| 199904016 | 338.01-02 | Time in which Election must be made | 01/29/1999 |
| 199904016 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/29/1999 |
| 199904015 | 381.04-03 | Change With Consent of Commissioner | 01/29/1999 |
| 199904015 | 446.09-00 | Method of Accounting; Banks and Financial Institutions; Bad Debts | 01/29/1999 |
| 199904014 | 163.08-00 | Registration-required Obligations | 01/29/1999 |
| 199904014 | 4701.01-00 | Registration-Required Obligation | 01/29/1999 |
| 199904013 | 355.01-00 | Spin-Off | 01/29/1999 |
| 199904013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/29/1999 |
| 199904012 | 1001.05-00 | Fair Market Value of Property | 01/29/1999 |
| 199904012 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 01/29/1999 |
| 199904011 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/29/1999 |
| 199904010 | 355.01-00 | Spin-Off | 01/29/1999 |
| 199904009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904009 | 468B.06-00 | Other Funds | 01/29/1999 |
| 199904008 | 1362.01-02 | Election After Termination | 01/29/1999 |
| 199904007 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904006 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |