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 201224008 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/15/2012 |
| 编号 201224007 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 351.01-00 | 主题 Control v. No Control by Transferor | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 368.03-00 | 主题 Stock for Property (Type "C") | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 368.08-00 | 主题 Continuity of Interest Rule | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 368.08-07 | 主题 Historic Business Assets | 发布日期 06/15/2012 |
| 编号 201224006 | UILC 368.08-08 | 主题 Transfers to Controlled Corporations | 发布日期 06/15/2012 |
| 编号 201224005 | UILC 9100.10-01 | 主题 Accounting Methods | 发布日期 06/15/2012 |
| 编号 201224004 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 06/15/2012 |
| 编号 201224003 | UILC 9100.22-00 | 主题 Other | 发布日期 06/15/2012 |
| 编号 201224003 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 06/15/2012 |
| 编号 201224002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/15/2012 |
| 编号 201224001 | UILC 45.00-00 | 主题 Electricity Produced from Certain Renewable Sources | 发布日期 06/15/2012 |
| 编号 201223023 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 06/08/2012 |
| 编号 201223022 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 06/08/2012 |
| 编号 201223021 | UILC 512.00-00 | 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 发布日期 06/08/2012 |
| 编号 201223020 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 06/08/2012 |
| 编号 201223019 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 06/08/2012 |
| 编号 201223018 | UILC 6330.00-00 | 主题 Collection Due Process - Levy | 发布日期 06/08/2012 |
| 编号 201223017 | UILC 6330.00-00 | 主题 Collection Due Process - Levy | 发布日期 06/08/2012 |
| 编号 201223016 | UILC 6212.07-00 | 主题 Further Deficiency Notice Restricted | 发布日期 06/08/2012 |
| 编号 201223015 | UILC 461.06-01 | 主题 Accrual Basis | 发布日期 06/08/2012 |
| 编号 201223014 | UILC 167.22-01 | 主题 Normalization Rules | 发布日期 06/08/2012 |
