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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编号 UILC 主题 发布日期
编号 201043017 UILC 851.02-00 主题 Gross Income Requirement 发布日期 10/29/2010
编号 201043016 UILC 851.02-00 主题 Gross Income Requirement 发布日期 10/29/2010
编号 201043015 UILC 1361.01-01 主题 Number of Shareholders 发布日期 10/29/2010
编号 201043015 UILC 1361.01-04 主题 More than One Class of Stock 发布日期 10/29/2010
编号 201043014 UILC 1231.10-00 主题 Involuntary Conversion 发布日期 10/29/2010
编号 201043014 UILC 165.00-00 主题 Deductions For Losses 发布日期 10/29/2010
编号 201043013 UILC 1231.10-00 主题 Involuntary Conversion 发布日期 10/29/2010
编号 201043013 UILC 165.00-00 主题 Deductions For Losses 发布日期 10/29/2010
编号 201043012 UILC 1231.10-00 主题 Involuntary Conversion 发布日期 10/29/2010
编号 201043012 UILC 165.00-00 主题 Deductions For Losses 发布日期 10/29/2010
编号 201043011 UILC 1231.10-00 主题 Involuntary Conversion 发布日期 10/29/2010
编号 201043011 UILC 165.00-00 主题 Deductions For Losses 发布日期 10/29/2010
编号 201043010 UILC 1231.10-00 主题 Involuntary Conversion 发布日期 10/29/2010
编号 201043010 UILC 165.00-00 主题 Deductions For Losses 发布日期 10/29/2010
编号 201043009 UILC 1231.10-00 主题 Involuntary Conversion 发布日期 10/29/2010
编号 201043009 UILC 165.00-00 主题 Deductions For Losses 发布日期 10/29/2010
编号 201043008 UILC 1382.00-00 主题 Taxable Income of Cooperatives 发布日期 10/29/2010
编号 201043008 UILC 199.06-00 主题 Agricultural and Horticultural Cooperatives 发布日期 10/29/2010
编号 201043007 UILC 1362.01-03 主题 Late Elections 发布日期 10/29/2010
编号 201043006 UILC 1361.05-00 主题 Qualified Subchapter S Subsidiary 发布日期 10/29/2010
编号 201043006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/29/2010
编号 201043005 UILC 7701.00-00 主题 Definitions 发布日期 10/29/2010
编号 201043005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/29/2010
编号 201043005 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 10/29/2010
编号 201043004 UILC 1275.08-00 主题 Integration 发布日期 10/29/2010