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 201418037 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 05/02/2014 |
| 编号 201418036 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 05/02/2014 |
| 编号 201418036 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 05/02/2014 |
| 编号 201418035 | UILC 47.01-00 | 主题 General Rule; Percentages | 发布日期 05/02/2014 |
| 编号 201418035 | UILC 168.43-00 | 主题 R 1986 Disqualified Lease | 发布日期 05/02/2014 |
| 编号 201418034 | UILC 362.00-00 | 主题 Basis to Corporations | 发布日期 05/02/2014 |
| 编号 201418034 | UILC 9100.22-00 | 主题 Other | 发布日期 05/02/2014 |
| 编号 201418033 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 05/02/2014 |
| 编号 201418033 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 05/02/2014 |
| 编号 201418033 | UILC 9100.22-00 | 主题 Other | 发布日期 05/02/2014 |
| 编号 201418032 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 05/02/2014 |
| 编号 201418032 | UILC 2501.01-00 | 主题 Gift v. Not a Gift | 发布日期 05/02/2014 |
| 编号 201418032 | UILC 2001.00-00 | 主题 Imposition and Rate of Tax | 发布日期 05/02/2014 |
| 编号 201418032 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 05/02/2014 |
| 编号 201418031 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 05/02/2014 |
| 编号 201418031 | UILC 2501.01-00 | 主题 Gift v. Not a Gift | 发布日期 05/02/2014 |
| 编号 201418031 | UILC 2001.00-00 | 主题 Imposition and Rate of Tax | 发布日期 05/02/2014 |
| 编号 201418031 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 05/02/2014 |
| 编号 201418030 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 05/02/2014 |
| 编号 201418030 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 05/02/2014 |
| 编号 201418030 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 05/02/2014 |
| 编号 201418029 | UILC 45.00-00 | 主题 Electricity Produced from Certain Renewable Sources | 发布日期 05/02/2014 |
| 编号 201418028 | UILC 45.00-00 | 主题 Electricity Produced from Certain Renewable Sources | 发布日期 05/02/2014 |
| 编号 201418027 | UILC 45.00-00 | 主题 Electricity Produced from Certain Renewable Sources | 发布日期 05/02/2014 |
| 编号 201418026 | UILC 2632.02-00 | 主题 Deemed Allocation to Certain Lifetime Direct Skips | 发布日期 05/02/2014 |
