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 |
|---|---|---|---|
| 编号 201317011 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 04/26/2013 |
| 编号 201317011 | UILC 502.00-00 | 主题 Feeder Organizations (Exempt v. Not Exempt) | 发布日期 04/26/2013 |
| 编号 201317011 | UILC 502.01-00 | 主题 Section 501 (c)(3) Organizations | 发布日期 04/26/2013 |
| 编号 201317010 | UILC 469.08-00 | 主题 Material Participation Defined | 发布日期 04/26/2013 |
| 编号 201317009 | UILC 1092.07-00 | 主题 Qualified Covered Call Options | 发布日期 04/26/2013 |
| 编号 201317008 | UILC 9100.06-00 | 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) | 发布日期 04/26/2013 |
| 编号 201317008 | UILC 338.01-02 | 主题 Time in which Election must be made | 发布日期 04/26/2013 |
| 编号 201317007 | UILC 104.00-00 | 主题 Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 发布日期 04/26/2013 |
| 编号 201317006 | UILC 9100.11-00 | 主题 Section 472; LIFO Election | 发布日期 04/26/2013 |
| 编号 201317005 | UILC 1502.75-00 | 主题 Filing Requirements | 发布日期 04/26/2013 |
| 编号 201317004 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/26/2013 |
| 编号 201317003 | UILC 263.00-00 | 主题 Capital Expenditures (Deductible v. Not Deductible) | 发布日期 04/26/2013 |
| 编号 201317003 | UILC 167.00-00 | 主题 Depreciation | 发布日期 04/26/2013 |
| 编号 201317003 | UILC 197.00-00 | 主题 Amortization of Goodwill & Certain Other Intangibles | 发布日期 04/26/2013 |
| 编号 201317002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/26/2013 |
| 编号 201317002 | UILC 831.00-00 | 主题 Tax On Insurance Companies Other Than Life Insurance Companies | 发布日期 04/26/2013 |
| 编号 201317001 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 04/26/2013 |
| 编号 201316028 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/19/2013 |
| 编号 201316027 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/19/2013 |
| 编号 201316026 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/19/2013 |
| 编号 201316025 | UILC 412.06-00 | 主题 Minimum Funding Waiver | 发布日期 04/19/2013 |
| 编号 201316024 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/19/2013 |
| 编号 201316023 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 04/19/2013 |
| 编号 201316022 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 04/19/2013 |
| 编号 201316021 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 04/19/2013 |
