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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编号 UILC 主题 发布日期
编号 201108018 UILC 851.02-00 主题 Gross Income Requirement 发布日期 02/25/2011
编号 201108017 UILC 1362.01-03 主题 Late Elections 发布日期 02/25/2011
编号 201108016 UILC 4982.00-00 主题 Excise Tax on Undistributed Income of Regulated Investment Companies 发布日期 02/25/2011
编号 201108015 UILC 1362.01-03 主题 Late Elections 发布日期 02/25/2011
编号 201108014 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 02/25/2011
编号 201108013 UILC 9100.22-00 主题 Other 发布日期 02/25/2011
编号 201108013 UILC 992.02-00 主题 Election 发布日期 02/25/2011
编号 201108012 UILC 1361.01-02 主题 Shareholder Not an Individual or Permitted Trust or Estate 发布日期 02/25/2011
编号 201108012 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/25/2011
编号 201108011 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 02/25/2011
编号 201108010 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 02/25/2011
编号 201108010 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/25/2011
编号 201108009 UILC 856.04-00 主题 Rents From Real Property 发布日期 02/25/2011
编号 201108008 UILC 851.02-00 主题 Gross Income Requirement 发布日期 02/25/2011
编号 201108007 UILC 7701.00-00 主题 Definitions 发布日期 02/25/2011
编号 201108007 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/25/2011
编号 201108006 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 02/25/2011
编号 201108005 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 02/25/2011
编号 201108005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/25/2011
编号 201108004 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 02/25/2011
编号 201108004 UILC 355.01-00 主题 Spin-Off 发布日期 02/25/2011
编号 201108004 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 02/25/2011
编号 201108004 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 02/25/2011
编号 201108003 UILC 851.02-00 主题 Gross Income Requirement 发布日期 02/25/2011
编号 201108002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/25/2011