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 200952022 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/25/2009
编号 200952022 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/25/2009
编号 200952021 UILC 7701.02-00 主题 Partnerships v. Associations 发布日期 12/25/2009
编号 200952021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/25/2009
编号 200952021 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/25/2009
编号 200952020 UILC 1362.01-03 主题 Late Elections 发布日期 12/25/2009
编号 200952019 UILC 851.02-00 主题 Gross Income Requirement 发布日期 12/25/2009
编号 200952018 UILC 163.00-00 主题 Interest 发布日期 12/25/2009
编号 200952018 UILC 163.03-04 主题 Property Held For Investment 发布日期 12/25/2009
编号 200952018 UILC 163.03-00 主题 Limitation on Investment Interest in General 发布日期 12/25/2009
编号 200952018 UILC 163.03-02 主题 Investment Interest 发布日期 12/25/2009
编号 200952018 UILC 163.03-03 主题 Investment Income and Expenses 发布日期 12/25/2009
编号 200952017 UILC 1362.01-03 主题 Late Elections 发布日期 12/25/2009
编号 200952016 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 12/25/2009
编号 200952015 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 12/25/2009
编号 200952014 UILC 118.02-00 主题 Contributions in Aid of Construction 发布日期 12/25/2009
编号 200952014 UILC 118.02-02 主题 Definition of Contribution in Aid of Construction 发布日期 12/25/2009
编号 200952014 UILC 118.00-00 主题 Contributions to the Capital of a Corporation 发布日期 12/25/2009
编号 200952014 UILC 118.01-02 主题 Nonshareholder Contributions 发布日期 12/25/2009
编号 200952013 UILC 1362.01-03 主题 Late Elections 发布日期 12/25/2009
编号 200952013 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/25/2009
编号 200952012 UILC 382.00-00 主题 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 发布日期 12/25/2009
编号 200952011 UILC 7701.00-00 主题 Definitions 发布日期 12/25/2009
编号 200952011 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 12/25/2009
编号 200952010 UILC 7701.00-00 主题 Definitions 发布日期 12/25/2009