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 202336014 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 09/08/2023 |
| 编号 202336013 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336013 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336012 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336011 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336011 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336010 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336009 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336008 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336007 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/08/2023 |
| 编号 202336007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
| 编号 202336006 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 09/08/2023 |
| 编号 202336006 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 09/08/2023 |
| 编号 202336006 | UILC 9100.22-00 | 主题 Other | 发布日期 09/08/2023 |
| 编号 202336005 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 09/08/2023 |
| 编号 202336005 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 09/08/2023 |
| 编号 202336005 | UILC 9100.22-00 | 主题 Other | 发布日期 09/08/2023 |
| 编号 202336004 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 09/08/2023 |
| 编号 202336004 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 09/08/2023 |
| 编号 202336004 | UILC 9100.22-00 | 主题 Other | 发布日期 09/08/2023 |
| 编号 202336003 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 09/08/2023 |
