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 200821031 | UILC 147.06-00 | 主题 Public Approval Requirement | 发布日期 05/23/2008 |
| 编号 200821030 | UILC 2056A.00-00 | 主题 Qualified Domestic Trusts (Deductible v. Not Deductible) | 发布日期 05/23/2008 |
| 编号 200821030 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/23/2008 |
| 编号 200821029 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 05/23/2008 |
| 编号 200821029 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 05/23/2008 |
| 编号 200821028 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 05/23/2008 |
| 编号 200821028 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 05/23/2008 |
| 编号 200821027 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 05/23/2008 |
| 编号 200821027 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 05/23/2008 |
| 编号 200821026 | UILC 7701.00-00 | 主题 Definitions | 发布日期 05/23/2008 |
| 编号 200821026 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/23/2008 |
| 编号 200821025 | UILC 263.16-00 | 主题 Election to Deduct or Capitalize Certain Expenditures | 发布日期 05/23/2008 |
| 编号 200821025 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/23/2008 |
| 编号 200821024 | UILC 61.30-03 | 主题 Anticipatory Assignment of Income | 发布日期 05/23/2008 |
| 编号 200821023 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 05/23/2008 |
| 编号 200821023 | UILC 9100.22-00 | 主题 Other | 发布日期 05/23/2008 |
| 编号 200821022 | UILC 1374.00-00 | 主题 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 发布日期 05/23/2008 |
| 编号 200821021 | UILC 7704.03-00 | 主题 Qualifying Income | 发布日期 05/23/2008 |
| 编号 200821020 | UILC 985.01-00 | 主题 Functional Currency of a QBU | 发布日期 05/23/2008 |
| 编号 200821020 | UILC 985.03-00 | 主题 Change in Functional Currency | 发布日期 05/23/2008 |
| 编号 200821019 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 05/23/2008 |
| 编号 200821019 | UILC 461.00-00 | 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 发布日期 05/23/2008 |
| 编号 200821019 | UILC 468B.01-00 | 主题 In General | 发布日期 05/23/2008 |
| 编号 200821018 | UILC 355.09-00 | 主题 Distributions Within a Consolidated Group | 发布日期 05/23/2008 |
| 编号 200821018 | UILC 355.03-01 | 主题 Five-Year Requirement | 发布日期 05/23/2008 |
