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 |
|---|---|---|---|
| 201702015 | 104.03-00 | Damages | 01/13/2017 |
| 201702014 | 1362.00-00 | Election by Small Business Corporation | 01/13/2017 |
| 201702014 | 1362.01-00 | Eligible v. Ineligible | 01/13/2017 |
| 201702014 | 1362.01-02 | Election After Termination | 01/13/2017 |
| 201702014 | 1362.02-00 | Termination of Election | 01/13/2017 |
| 201702014 | 1362.02-02 | Ceases to be Small Business Corporation | 01/13/2017 |
| 201702014 | 1362.04-00 | Inadvertent Terminations | 01/13/2017 |
| 201702013 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702013 | 7701.03-00 | Association v. Trust | 01/13/2017 |
| 201702013 | 7701.03-06 | Liquidating Trusts | 01/13/2017 |
| 201702012 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2017 |
| 201702011 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2017 |
| 201702010 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2017 |
| 201702009 | 103.02-02 | On Behalf Of | 01/13/2017 |
| 201702009 | 54.09-00 | 54AA.00-00 Build America Bonds | 01/13/2017 |
| 201702008 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/13/2017 |
| 201702008 | 104.03-00 | Damages | 01/13/2017 |
| 201702007 | 1362.04-00 | Inadvertent Terminations | 01/13/2017 |
| 201702006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/13/2017 |
| 201702006 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/13/2017 |
| 201702006 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 01/13/2017 |
| 201702006 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/13/2017 |
