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 201422004 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 05/30/2014 |
| 编号 201422004 | UILC 721.00-00 | 主题 Nonrecognition of Gain or Loss on Contributions | 发布日期 05/30/2014 |
| 编号 201422003 | UILC 1295.02-02 | 主题 Retroactive Elections | 发布日期 05/30/2014 |
| 编号 201422002 | UILC 1295.02-02 | 主题 Retroactive Elections | 发布日期 05/30/2014 |
| 编号 201422001 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 05/30/2014 |
| 编号 201422001 | UILC 7701.00-00 | 主题 Definitions | 发布日期 05/30/2014 |
| 编号 201421031 | UILC 414.08-00 | 主题 Church Plan | 发布日期 05/23/2014 |
| 编号 201421030 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 05/23/2014 |
| 编号 201421029 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 05/23/2014 |
| 编号 201421028 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 05/23/2014 |
| 编号 201421027 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/23/2014 |
| 编号 201421026 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/23/2014 |
| 编号 201421025 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/23/2014 |
| 编号 201421024 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 05/23/2014 |
| 编号 201421023 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 05/23/2014 |
| 编号 201421022 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 05/23/2014 |
| 编号 201421021 | UILC 9999.00-00 | 主题 Miscellaneous Issues | 发布日期 05/23/2014 |
| 编号 201421020 | UILC 6231.01-01 | 主题 Exception for Small Partnerships | 发布日期 05/23/2014 |
| 编号 201421019 | UILC 6621.03-00 | 主题 Interest on Substantial Underpayment | 发布日期 05/23/2014 |
| 编号 201421018 | UILC 7122.00-00 | 主题 Offers in Compromises | 发布日期 05/23/2014 |
| 编号 201421017 | UILC 6427.01-00 | 主题 Nontaxable Uses | 发布日期 05/23/2014 |
| 编号 201421016 | UILC 731.00-00 | 主题 Extent of Recognition of Gain or Loss on Distribution | 发布日期 05/23/2014 |
| 编号 201421016 | UILC 702.05-00 | 主题 Partner's Income v. Partnership Income | 发布日期 05/23/2014 |
| 编号 201421016 | UILC 705.00-00 | 主题 Determination of Basis of Partner's Interest | 发布日期 05/23/2014 |
| 编号 201421015 | UILC 311.00-00 | 主题 Taxability of Corporation on Distribution | 发布日期 05/23/2014 |
