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 202322014 | UILC 408.00-00 | 主题 Individual Retirement Accounts | 发布日期 06/02/2023 |
| 编号 202322014 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 06/02/2023 |
| 编号 202322013 | UILC 408.00-00 | 主题 Individual Retirement Accounts | 发布日期 06/02/2023 |
| 编号 202322013 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 06/02/2023 |
| 编号 202322012 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 06/02/2023 |
| 编号 202322011 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/02/2023 |
| 编号 202322011 | UILC 1362.01-01 | 主题 Shareholder Consent | 发布日期 06/02/2023 |
| 编号 202322011 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/02/2023 |
| 编号 202322010 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/02/2023 |
| 编号 202322010 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 06/02/2023 |
| 编号 202322010 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 06/02/2023 |
| 编号 202322010 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 06/02/2023 |
| 编号 202322010 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/02/2023 |
| 编号 202322009 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/02/2023 |
| 编号 202322009 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 06/02/2023 |
| 编号 202322009 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 06/02/2023 |
| 编号 202322009 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 06/02/2023 |
| 编号 202322009 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/02/2023 |
| 编号 202322008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/02/2023 |
| 编号 202322007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/02/2023 |
| 编号 202322006 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 06/02/2023 |
| 编号 202322006 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 06/02/2023 |
| 编号 202322006 | UILC 361.00-00 | 主题 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 发布日期 06/02/2023 |
| 编号 202322006 | UILC 361.02-02 | 主题 Certain Transfers to Creditors | 发布日期 06/02/2023 |
| 编号 202322006 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 06/02/2023 |
