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 200151034 | UILC 9100.28-00 | 主题 Regulation Section 1.1502-20; Loss Disallowance Rule | 发布日期 12/21/2001 |
| 编号 200151033 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 12/21/2001 |
| 编号 200151033 | UILC 61.03-00 | 主题 Loan or Mortgage v. Sale | 发布日期 12/21/2001 |
| 编号 200151033 | UILC 61.43-00 | 主题 Form v. Substance | 发布日期 12/21/2001 |
| 编号 200151033 | UILC 45.01-00 | 主题 In General | 发布日期 12/21/2001 |
| 编号 200151032 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 12/21/2001 |
| 编号 200151031 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 12/21/2001 |
| 编号 200151030 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151028 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151027 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 12/21/2001 |
| 编号 200151027 | UILC 444.03-00 | 主题 Procedural Requirements for Making Election | 发布日期 12/21/2001 |
| 编号 200151026 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151025 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151024 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151023 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151022 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151021 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 12/21/2001 |
| 编号 200151019 | UILC 925.01-01 | 主题 Election of Grouping | 发布日期 12/21/2001 |
| 编号 200151018 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 12/21/2001 |
| 编号 200151017 | UILC 1031.00-00 | 主题 Exchange of Property Held for Productive Use or Investment | 发布日期 12/21/2001 |
| 编号 200151016 | UILC 3231.01-00 | 主题 Employers v. Not Employers | 发布日期 12/21/2001 |
| 编号 200151015 | UILC 170.09-01 | 主题 United States, States, Political Subdivisions, Etc. | 发布日期 12/21/2001 |
| 编号 200151014 | UILC 61.29-00 | 主题 Agents--Conduits | 发布日期 12/21/2001 |
