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 202340008 | UILC 1362.01-02 | 主题 Election After Termination | 发布日期 10/06/2023 |
| 编号 202340008 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 10/06/2023 |
| 编号 202340008 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 10/06/2023 |
| 编号 202340008 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 1272.05-00 | 主题 OID Election | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 1278.02-00 | 主题 Election to Include Market Discount Currently | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 1283.03-01 | 主题 Elections | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 851.00-00 | 主题 Definition of Regulated Investment Company | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 851.01-00 | 主题 Election to be Regulated Investment Company | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 852.00-00 | 主题 Taxation of Regulated Investment Companies and Their Shareholders | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 855.00-00 | 主题 Dividends Paid by Regulated Investment Company After Close of Taxable Year | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/06/2023 |
| 编号 202340007 | UILC 988.00-00 | 主题 Treatment of Certain Foreign Currency Transactions | 发布日期 10/06/2023 |
| 编号 202340006 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 10/06/2023 |
| 编号 202340005 | UILC 1361.00-00 | 主题 Definitions | 发布日期 10/06/2023 |
| 编号 202340005 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 10/06/2023 |
| 编号 202340005 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 10/06/2023 |
| 编号 202340005 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 10/06/2023 |
| 编号 202340005 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 10/06/2023 |
| 编号 202340004 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 10/06/2023 |
| 编号 202340003 | UILC 871.02-13 | 主题 Exemption from Tax on Certain Interest and Dividends | 发布日期 10/06/2023 |
| 编号 202340002 | UILC 1361.00-00 | 主题 Definitions | 发布日期 10/06/2023 |
| 编号 202340002 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 10/06/2023 |
| 编号 202340002 | UILC 1361.03-01 | 主题 Grantor Trusts | 发布日期 10/06/2023 |
| 编号 202340002 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 10/06/2023 |
