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 201110002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/11/2011 |
| 编号 201110001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 03/11/2011 |
| 编号 201110001 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 03/11/2011 |
| 编号 201109030 | UILC 7428.00-00 | 主题 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. | 发布日期 03/04/2011 |
| 编号 201109029 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 03/04/2011 |
| 编号 201109029 | UILC 501.32-00 | 主题 Income Inures v. does Not Inure to Private Individual | 发布日期 03/04/2011 |
| 编号 201109029 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 03/04/2011 |
| 编号 201109028 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 03/04/2011 |
| 编号 201109027 | UILC 1402.00-00 | 主题 Definitions | 发布日期 03/04/2011 |
| 编号 201109026 | UILC 6231.07-00 | 主题 Tax Matters Partner | 发布日期 03/04/2011 |
| 编号 201109025 | UILC 3121.04-01 | 主题 Common Law Tests | 发布日期 03/04/2011 |
| 编号 201109024 | UILC 6231.03-00 | 主题 Partnership Item | 发布日期 03/04/2011 |
| 编号 201109023 | UILC 6223.00-00 | 主题 Notice to Partners of Proceedings | 发布日期 03/04/2011 |
| 编号 201109022 | UILC 6707A.00-00 | 主题 Penalty for Failure to Include Reportable Transaction Information with Return | 发布日期 03/04/2011 |
| 编号 201109021 | UILC 6231.05-00 | 主题 Affected Item | 发布日期 03/04/2011 |
| 编号 201109020 | UILC 6231.05-00 | 主题 Affected Item | 发布日期 03/04/2011 |
| 编号 201109019 | UILC 6231.07-00 | 主题 Tax Matters Partner | 发布日期 03/04/2011 |
| 编号 201109018 | UILC 6511.00-00 | 主题 Limitations on Credit or Refund (Barred v. Not Barred) | 发布日期 03/04/2011 |
| 编号 201109018 | UILC 7508A.00-00 | 主题 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 发布日期 03/04/2011 |
| 编号 201109017 | UILC 1233.00-00 | 主题 Gains and Losses from Short Sales | 发布日期 03/04/2011 |
| 编号 201109017 | UILC 9300.99-11 | 主题 Disguised Sale Variable Prepaid Forward Contracts (VPFC) with Share Lending | 发布日期 03/04/2011 |
| 编号 201109016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/04/2011 |
| 编号 201109016 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 03/04/2011 |
| 编号 201109016 | UILC 2652.01-00 | 主题 Transferor Defined | 发布日期 03/04/2011 |
| 编号 201109016 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 03/04/2011 |
