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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201103046 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 01/21/2011 |
| 201103045 | 6325.00-00 | Release of Lien or Discharge of Property | 01/21/2011 |
| 201103044 | 6224.02-00 | Application of Consistent Settlement Rule | 01/21/2011 |
| 201103043 | 1400I.00-00 | Commercial Revitalization Deduction | 01/21/2011 |
| 201103042 | 6231.02-00 | Partner | 01/21/2011 |
| 201103041 | 901.01-03 | Definition of Income Tax | 01/21/2011 |
| 201103040 | 6702.01-00 | What Constitutes | 01/21/2011 |
| 201103039 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
| 201103039 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/21/2011 |
| 201103038 | 146.00-00 | Volume Cap | 01/21/2011 |
| 201103038 | 146.07-00 | Carryforward of Allocation | 01/21/2011 |
| 201103038 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
| 201103037 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/21/2011 |
| 201103037 | 1502.75-00 | Filing Requirements | 01/21/2011 |
| 201103036 | 851.02-00 | Gross Income Requirement | 01/21/2011 |
| 201103035 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 01/21/2011 |
| 201103035 | 1502.75-00 | Filing Requirements | 01/21/2011 |
| 201103034 | 1362.01-03 | Late Elections | 01/21/2011 |
| 201103033 | 851.00-00 | Definition of Regulated Investment Company | 01/21/2011 |
| 201103032 | 368.03-00 | Stock for Property (Type "C") | 01/21/2011 |
| 201103032 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 01/21/2011 |
| 201103031 | 9100.04-00 | Section 168; MACRS | 01/21/2011 |
| 201103030 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/21/2011 |
| 201103030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/21/2011 |
| 201103029 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
