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 201414016 | UILC 4051.00-00 | 主题 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 发布日期 04/04/2014 |
| 编号 201414016 | UILC 4053.00-00 | 主题 Exemptions | 发布日期 04/04/2014 |
| 编号 201414015 | UILC 1502.76-00 | 主题 Taxable Year of Members of Group | 发布日期 04/04/2014 |
| 编号 201414014 | UILC 170.11-03 | 主题 Inventory and Other Property | 发布日期 04/04/2014 |
| 编号 201414013 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/04/2014 |
| 编号 201414012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/04/2014 |
| 编号 201414012 | UILC 7701.00-00 | 主题 Definitions | 发布日期 04/04/2014 |
| 编号 201414012 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 04/04/2014 |
| 编号 201414012 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 04/04/2014 |
| 编号 201414011 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 04/04/2014 |
| 编号 201414010 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 04/04/2014 |
| 编号 201414010 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/04/2014 |
| 编号 201414009 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 04/04/2014 |
| 编号 201414009 | UILC 1502.98-00 | 主题 Application of Section 382 with Respect to a Consolidated Group | 发布日期 04/04/2014 |
| 编号 201414009 | UILC 1502.98-05 | 主题 Apportionment | 发布日期 04/04/2014 |
| 编号 201414009 | UILC 9100.22-00 | 主题 Other | 发布日期 04/04/2014 |
| 编号 201414008 | UILC 7701.00-00 | 主题 Definitions | 发布日期 04/04/2014 |
| 编号 201414008 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 04/04/2014 |
| 编号 201414007 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/04/2014 |
| 编号 201414006 | UILC 1361.00-00 | 主题 Definitions | 发布日期 04/04/2014 |
| 编号 201414006 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 04/04/2014 |
| 编号 201414005 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 04/04/2014 |
| 编号 201414005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/04/2014 |
| 编号 201414004 | UILC 7704.00-00 | 主题 Certain Publicly Traded Partnerships Treated as Corporations | 发布日期 04/04/2014 |
| 编号 201414004 | UILC 7704.03-00 | 主题 Qualifying Income | 发布日期 04/04/2014 |
