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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尋求幫助編號 | UILC | 主題 | 發布日期 |
---|---|---|---|
編號 201443007 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 10/24/2014 |
編號 201443006 | UILC 1362.00-00 | 主題 Election by Small Business Corporation | 發布日期 10/24/2014 |
編號 201443006 | UILC 1362.01-00 | 主題 Eligible v. Ineligible | 發布日期 10/24/2014 |
編號 201443006 | UILC 1362.01-03 | 主題 Late Elections | 發布日期 10/24/2014 |
編號 201443005 | UILC 7701.00-00 | 主題 Definitions | 發布日期 10/24/2014 |
編號 201443005 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 10/24/2014 |
編號 201443005 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 10/24/2014 |
編號 201443004 | UILC 1001.00-00 | 主題 Determination of Amount of and Recognition of Gain or Loss | 發布日期 10/24/2014 |
編號 201443004 | UILC 1001.02-07 | 主題 Property Differing Materially | 發布日期 10/24/2014 |
編號 201443004 | UILC 1223.00-00 | 主題 Holding Period of Capital Assets | 發布日期 10/24/2014 |
編號 201443004 | UILC 2036.00-00 | 主題 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 發布日期 10/24/2014 |
編號 201443004 | UILC 2038.00-00 | 主題 Revocable Transfers (Included v. Not Included in Gross Estate) | 發布日期 10/24/2014 |
編號 201443004 | UILC 2501.00-00 | 主題 Imposition of Gift Tax (Imposed v. Not Imposed) | 發布日期 10/24/2014 |
編號 201443004 | UILC 2601.00-00 | 主題 Tax On Generation Skipping Transfers | 發布日期 10/24/2014 |
編號 201443004 | UILC 61.00-00 | 主題 Gross Income v. Not Gross Income | 發布日期 10/24/2014 |
編號 201443003 | UILC 884.08-00 | 主題 Rules for Termination, Liquidation, Reorganization or Incorporation | 發布日期 10/24/2014 |
編號 201443003 | UILC 884.08-30 | 主題 Reorganization of a Foreign Corporation | 發布日期 10/24/2014 |
編號 201443002 | UILC 2632.00-00 | 主題 Special Rules for Allocation of GST Exemption | 發布日期 10/24/2014 |
編號 201443002 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 10/24/2014 |
編號 201443001 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 10/24/2014 |
編號 201443000 | UILC 6110.00-00 | 主題 Index for Public Inspection of Written Determination | 發布日期 10/24/2014 |
編號 201442073 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 10/17/2014 |
編號 201442071 | UILC 408A.00-00 | 主題 Roth IRA | 發布日期 10/17/2014 |
編號 201442071 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections 201442072.pdf 104 10/17/2014 201442072 414.08-00|Church Plan | 發布日期 10/17/2014 |
編號 201442070 | UILC 402.08-00 | 主題 Rollover Contributions | 發布日期 10/17/2014 |