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 |
|---|---|---|---|
| 201308019 | 101.01-02 | Transfer for Consideration | 02/22/2013 |
| 201308019 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/22/2013 |
| 201308018 | 355.01-01 | Split-Off | 02/22/2013 |
| 201308018 | 355.04-00 | Business Purpose | 02/22/2013 |
| 201308018 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/22/2013 |
| 201308017 | 355.01-01 | Split-Off | 02/22/2013 |
| 201308017 | 355.04-00 | Business Purpose | 02/22/2013 |
| 201308017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/22/2013 |
| 201308016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/22/2013 |
| 201308016 | 61.00.00-00 | PAYMENT | 02/22/2013 |
| 201308015 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 02/22/2013 |
| 201308014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2013 |
| 201308014 | 7701.00-00 | Definitions | 02/22/2013 |
| 201308014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2013 |
| 201308013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2013 |
| 201308013 | 7701.00-00 | Definitions | 02/22/2013 |
| 201308013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2013 |
| 201308012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2013 |
| 201308012 | 7701.00-00 | Definitions | 02/22/2013 |
| 201308012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2013 |
| 201308011 | 115.00-00 | Income of States, Municipalities, etc. | 02/22/2013 |
| 201308010 | 115.00-00 | Income of States, Municipalities, etc. | 02/22/2013 |
| 201308010 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 02/22/2013 |
| 201308010 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 02/22/2013 |
| 201308009 | 1362.04-00 | Inadvertent Terminations | 02/22/2013 |
