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 200606024 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/10/2006
编号 200606023 UILC 1362.01-03 主题 Late Elections 发布日期 02/10/2006
编号 200606022 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 02/10/2006
编号 200606021 UILC 1.11-00 主题 Maximum Capital Gains Rate 发布日期 02/10/2006
编号 200606020 UILC 448.04-01 主题 Function Test 发布日期 02/10/2006
编号 200606019 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/10/2006
编号 200606018 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/10/2006
编号 200606017 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/10/2006
编号 200606017 UILC 469.03-03 主题 Definition of Activity 发布日期 02/10/2006
编号 200606016 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/10/2006
编号 200606016 UILC 469.03-03 主题 Definition of Activity 发布日期 02/10/2006
编号 200606015 UILC 1362.01-03 主题 Late Elections 发布日期 02/10/2006
编号 200606014 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/10/2006
编号 200606013 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/10/2006
编号 200606012 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/10/2006
编号 200606011 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/10/2006
编号 200606010 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/10/2006
编号 200606009 UILC 331.00-00 主题 Gain or Loss to Shareholders in Corporate Liquidations 发布日期 02/10/2006
编号 200606009 UILC 336.00-00 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation 发布日期 02/10/2006
编号 200606009 UILC 708.01-00 主题 Termination 发布日期 02/10/2006
编号 200606009 UILC 721.00-00 主题 Nonrecognition of Gain or Loss on Contributions 发布日期 02/10/2006
编号 200606009 UILC 722.00-00 主题 Basis of Contributing Partner's Interest 发布日期 02/10/2006
编号 200606009 UILC 723.00-00 主题 Basis of Property Contributed to Partnership 发布日期 02/10/2006
编号 200606009 UILC 7701.01-00 主题 Associations v. Corporations 发布日期 02/10/2006
编号 200606008 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/10/2006