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 201921000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 05/24/2019 |
| 编号 201920015 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/17/2019 |
| 编号 201920014 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/17/2019 |
| 编号 201920013 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/17/2019 |
| 编号 201920012 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/17/2019 |
| 编号 201920011 | UILC 856.07-00 | 主题 Treatment of Wholly Owned Subsidiaries | 发布日期 05/17/2019 |
| 编号 201920011 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/17/2019 |
| 编号 201920010 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 05/17/2019 |
| 编号 201920010 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 05/17/2019 |
| 编号 201920010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/17/2019 |
| 编号 201920010 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 05/17/2019 |
| 编号 201920009 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 05/17/2019 |
| 编号 201920009 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 05/17/2019 |
| 编号 201920009 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 05/17/2019 |
| 编号 201920009 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 05/17/2019 |
| 编号 201920008 | UILC 355.01-01 | 主题 Split-Off | 发布日期 05/17/2019 |
| 编号 201920008 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 05/17/2019 |
| 编号 201920007 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 05/17/2019 |
| 编号 201920006 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 05/17/2019 |
| 编号 201920005 | UILC 9100.10-01 | 主题 Accounting Methods | 发布日期 05/17/2019 |
| 编号 201920004 | UILC 856.07-00 | 主题 Treatment of Wholly Owned Subsidiaries | 发布日期 05/17/2019 |
| 编号 201920004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/17/2019 |
| 编号 201920003 | UILC 2041.12-00 | 主题 Effect of State Laws | 发布日期 05/17/2019 |
| 编号 201920003 | UILC 2514.00-00 | 主题 Powers of Appointment (Transfer v. Not a Transfer) | 发布日期 05/17/2019 |
| 编号 201920003 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 05/17/2019 |
