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 200326026 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/27/2003 |
| 编号 200326026 | UILC 565.01-02 | 主题 Making and Filing Consents | 发布日期 06/27/2003 |
| 编号 200326025 | UILC 1361.01-04 | 主题 More than One Class of Stock | 发布日期 06/27/2003 |
| 编号 200326025 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 06/27/2003 |
| 编号 200326024 | UILC 1361.01-04 | 主题 More than One Class of Stock | 发布日期 06/27/2003 |
| 编号 200326024 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 06/27/2003 |
| 编号 200326023 | UILC 1361.01-04 | 主题 More than One Class of Stock | 发布日期 06/27/2003 |
| 编号 200326023 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 06/27/2003 |
| 编号 200326022 | UILC 9100.09-00 | 主题 Section 442; Accounting Periods | 发布日期 06/27/2003 |
| 编号 200326021 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 06/27/2003 |
| 编号 200326021 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/27/2003 |
| 编号 200326021 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/27/2003 |
| 编号 200326020 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 06/27/2003 |
| 编号 200326019 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 06/27/2003 |
| 编号 200326018 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 06/27/2003 |
| 编号 200326017 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 06/27/2003 |
| 编号 200326016 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/27/2003 |
| 编号 200326015 | UILC 453.00-00 | 主题 Installment Method (Available v. Not Available) | 发布日期 06/27/2003 |
| 编号 200326014 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 06/27/2003 |
| 编号 200326013 | UILC 472.01-00 | 主题 Election | 发布日期 06/27/2003 |
| 编号 200326013 | UILC 9100.11-00 | 主题 Section 472; LIFO Election | 发布日期 06/27/2003 |
| 编号 200326012 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 06/27/2003 |
| 编号 200326011 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 06/27/2003 |
| 编号 200326011 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/27/2003 |
| 编号 200326010 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 06/27/2003 |
