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. ob体育ever, 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 |
|---|---|---|---|
| 200004031 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/28/2000 |
| 200004031 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2000 |
| 200004030 | 9114.03-48 | Slovak Republic | 01/28/2000 |
| 200004030 | 691.00-00 | Recipients of Income in Respect of Decedents | 01/28/2000 |
| 200004029 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/28/2000 |
| 200004028 | 1362.01-02 | Election After Termination | 01/28/2000 |
| 200004027 | 1362.01-03 | Late Elections | 01/28/2000 |
| 200004026 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/28/2000 |
| 200004026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/28/2000 |
| 200004026 | 355.01-00 | Spin-Off | 01/28/2000 |
| 200004026 | 368.05-00 | Recapitalization (Type "E") | 01/28/2000 |
| 200004026 | 424.01-00 | Modification, Extension or Renewal of Options | 01/28/2000 |
| 200004025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/28/2000 |
| 200004024 | 1362.04-00 | Inadvertent Terminations | 01/28/2000 |
| 200004023 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2000 |
| 200004023 | 2652.01-02 | Special Election for QTIP | 01/28/2000 |
| 200004022 | 121.01-02 | Ownership | 01/28/2000 |
| 200004021 | 6404.01-03 | Erroneous or Illegal | 01/28/2000 |
| 200004021 | 7405.00-00 | Action for Recovery of Erroneous Refunds | 01/28/2000 |
| 200004020 | 1362.01-03 | Late Elections | 01/28/2000 |
| 200004019 | 1362.01-03 | Late Elections | 01/28/2000 |
| 200004018 | 9100.09-00 | Section 442; Accounting Periods | 01/28/2000 |
| 200004017 | 6212.00-00 | Notice of Deficiency | 01/28/2000 |
| 200004016 | 901.08-00 | Taxes Used to Provide Subsidies | 01/28/2000 |
| 200004016 | 9114.03-42 | United Kingdom | 01/28/2000 |