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 202317017 | UILC 856.01-00 | 主题 Income Requirements | 发布日期 04/28/2023 |
| 编号 202317017 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 04/28/2023 |
| 编号 202317016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/28/2023 |
| 编号 202317016 | UILC 992.02-00 | 主题 Election | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 04/28/2023 |
| 编号 202317015 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 04/28/2023 |
| 编号 202317014 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/28/2023 |
| 编号 202317013 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 04/28/2023 |
| 编号 202317013 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 发布日期 04/28/2023 |
| 编号 202317012 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 04/28/2023 |
| 编号 202317012 | UILC 9100.22-00 | 主题 Other | 发布日期 04/28/2023 |
| 编号 202317012 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 04/28/2023 |
