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 201423021 | UILC 6221.00-00 | 主题 Tax Treatment Determined At Partnership Level | 发布日期 06/06/2014 |
| 编号 201423020 | UILC 111.01-00 | 主题 Did Not Reduce Income Tax | 发布日期 06/06/2014 |
| 编号 201423020 | UILC 111.06-00 | 主题 Tax Refunds | 发布日期 06/06/2014 |
| 编号 201423020 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 06/06/2014 |
| 编号 201423019 | UILC 475.00-00 | 主题 Mark to Market Accounting Method for Dealers in Securities | 发布日期 06/06/2014 |
| 编号 201423019 | UILC 475.02-01 | 主题 Securities Held for Investment | 发布日期 06/06/2014 |
| 编号 201423019 | UILC 475.02-02 | 主题 Debt Instruments (or Obligations to Acquire Debt Instruments) not Held for Sale | 发布日期 06/06/2014 |
| 编号 201423019 | UILC 475.08-00 | 主题 Securities Traders | 发布日期 06/06/2014 |
| 编号 201423018 | UILC 9100.10-01 | 主题 Accounting Methods | 发布日期 06/06/2014 |
| 编号 201423017 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/06/2014 |
| 编号 201423016 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/06/2014 |
| 编号 201423016 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/06/2014 |
| 编号 201423015 | UILC 1295.02-02 | 主题 Retroactive Elections | 发布日期 06/06/2014 |
| 编号 201423014 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 06/06/2014 |
| 编号 201423013 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/06/2014 |
| 编号 201423012 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 06/06/2014 |
| 编号 201423012 | UILC 355.01-02 | 主题 Split-Up | 发布日期 06/06/2014 |
| 编号 201423012 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 06/06/2014 |
| 编号 201423011 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 06/06/2014 |
| 编号 201423010 | UILC 354.01-00 | 主题 Exchange v. Liquidation | 发布日期 06/06/2014 |
| 编号 201423010 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 06/06/2014 |
| 编号 201423010 | UILC 361.01-00 | 主题 Exchanges Not Solely in Kind | 发布日期 06/06/2014 |
| 编号 201423010 | UILC 368.01-00 | 主题 Statutory Merger or Consolidation (Type "A") | 发布日期 06/06/2014 |
| 编号 201423009 | UILC 101.01-02 | 主题 Transfer for Consideration | 发布日期 06/06/2014 |
| 编号 201423008 | UILC 1295.02-02 | 主题 Retroactive Elections | 发布日期 06/06/2014 |
