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 |
|---|---|---|---|
| 201104019 | 1362.04-00 | Inadvertent Terminations | 01/28/2011 |
| 201104018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/28/2011 |
| 201104018 | 1362.01-03 | Late Elections | 01/28/2011 |
| 201104017 | 1362.01-03 | Late Elections | 01/28/2011 |
| 201104016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/28/2011 |
| 201104016 | 1362.01-03 | Late Elections | 01/28/2011 |
| 201104015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/28/2011 |
| 201104015 | 1362.01-03 | Late Elections | 01/28/2011 |
| 201104014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/28/2011 |
| 201104014 | 1362.01-03 | Late Elections | 01/28/2011 |
| 201104013 | 851.02-00 | Gross Income Requirement | 01/28/2011 |
| 201104012 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/28/2011 |
| 201104012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2011 |
| 201104011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/28/2011 |
| 201104011 | 7701.00-00 | Definitions | 01/28/2011 |
| 201104010 | 7701.00-00 | Definitions | 01/28/2011 |
| 201104010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/28/2011 |
| 201104009 | 1362.04-00 | Inadvertent Terminations | 01/28/2011 |
| 201104008 | 1362.04-00 | Inadvertent Terminations | 01/28/2011 |
| 201104007 | 7701.00-00 | Definitions | 01/28/2011 |
| 201104006 | 7701.00-00 | Definitions | 01/28/2011 |
| 201104005 | 301.00-00 | Distributions of Property | 01/28/2011 |
| 201104005 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution | 01/28/2011 |
| 201104005 | 305.03-00 | Distributions in Lieu of Money | 01/28/2011 |
| 201104004 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 01/28/2011 |
