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 200103044 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/19/2001 |
| 编号 200103043 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/19/2001 |
| 编号 200103042 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/19/2001 |
| 编号 200103041 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/19/2001 |
| 编号 200103040 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 01/19/2001 |
| 编号 200103039 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/19/2001 |
| 编号 200103038 | UILC 2703.00-00 | 主题 Certain Rights and Restrictions Disregarded | 发布日期 01/19/2001 |
| 编号 200103037 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/19/2001 |
| 编号 200103036 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/19/2001 |
| 编号 200103035 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/19/2001 |
| 编号 200103034 | UILC 368.06-00 | 主题 Change in Identity, etc. (Type "F") | 发布日期 01/19/2001 |
| 编号 200103034 | UILC 368.08-02 | 主题 Proprietary Interest Continuity | 发布日期 01/19/2001 |
| 编号 200103034 | UILC 1001.02-07 | 主题 Property Differing Materially | 发布日期 01/19/2001 |
| 编号 200103034 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 01/19/2001 |
| 编号 200103033 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 01/19/2001 |
| 编号 200103032 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/19/2001 |
| 编号 200103031 | UILC 338.50-00 | 主题 International Aspects of Section 338 | 发布日期 01/19/2001 |
| 编号 200103031 | UILC 902.01-00 | 主题 Computation of Credit | 发布日期 01/19/2001 |
| 编号 200103030 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/19/2001 |
| 编号 200103029 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/19/2001 |
| 编号 200103028 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 01/19/2001 |
| 编号 200103027 | UILC 6402.01-00 | 主题 Credit of Overpayment Against Any Tax Liability | 发布日期 01/19/2001 |
| 编号 200103026 | UILC 50.29.00-00 | 主题 LEVY: Retirement benefits | 发布日期 01/19/2001 |
| 编号 200103026 | UILC 52.00.00-00 | 主题 LIMITATIONS: | 发布日期 01/19/2001 |
| 编号 200103026 | UILC 49.02.00-00 | 主题 JUDGMENTS: Enforcement of judgment for taxes | 发布日期 01/19/2001 |
