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 202319015 | UILC 3504.00-00 | 主题 Acts to be Performed by Agents | 发布日期 05/12/2023 |
| 编号 202319015 | UILC 3511.00-00 | 主题 Certified Professional Employer Organizations | 发布日期 05/12/2023 |
| 编号 202319015 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 05/12/2023 |
| 编号 202319015 | UILC 6402.01-00 | 主题 Credit of Overpayment Against Any Tax Liability | 发布日期 05/12/2023 |
| 编号 202319015 | UILC 7705.00-00 | 主题 Definitions | 发布日期 05/12/2023 |
| 编号 202319015 | UILC 7803.03-00 | 主题 Taxpayer Bill of Rights | 发布日期 05/12/2023 |
| 编号 202319015 | UILC 9999.00-00 | 主题 Miscellaneous Issues | 发布日期 05/12/2023 |
| 编号 202319014 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 05/12/2023 |
| 编号 202319014 | UILC 9100.22-00 | 主题 Other | 发布日期 05/12/2023 |
| 编号 202319013 | UILC 1202.00-00 | 主题 50-Percent Exclusion for Gain from Certain Small Business Stocks | 发布日期 05/12/2023 |
| 编号 202319012 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/12/2023 |
| 编号 202319012 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/12/2023 |
| 编号 202319011 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 05/12/2023 |
| 编号 202319010 | UILC 453.00-00 | 主题 Installment Method (Available v. Not Available) | 发布日期 05/12/2023 |
| 编号 202319009 | UILC 6050P.00-00 | 主题 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 发布日期 05/12/2023 |
| 编号 202319008 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 05/12/2023 |
| 编号 202319008 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/12/2023 |
| 编号 202319008 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/12/2023 |
| 编号 202319007 | UILC 7701.00-00 | 主题 Definitions | 发布日期 05/12/2023 |
| 编号 202319007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/12/2023 |
| 编号 202319007 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 05/12/2023 |
| 编号 202319006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/12/2023 |
| 编号 202319005 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/12/2023 |
| 编号 202319004 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/12/2023 |
| 编号 202319003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 05/12/2023 |
