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 |
|---|---|---|---|
| 201302012 | 7701.00-00 | Definitions | 01/11/2013 |
| 201302012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/11/2013 |
| 201302011 | 1295.02-02 | Retroactive Elections | 01/11/2013 |
| 201302010 | 1295.02-02 | Retroactive Elections | 01/11/2013 |
| 201302009 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 01/11/2013 |
| 201302008 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 01/11/2013 |
| 201302007 | 167.19-00 | Date Property Placed in Service | 01/11/2013 |
| 201302006 | 1361.00-00 | Definitions | 01/11/2013 |
| 201302006 | 1361.03-02 | Qualified Subchapter S Trusts | 01/11/2013 |
| 201302005 | 1361.00-00 | Definitions | 01/11/2013 |
| 201302005 | 1361.03-02 | Qualified Subchapter S Trusts | 01/11/2013 |
| 201302004 | 1361.00-00 | Definitions | 01/11/2013 |
| 201302004 | 1361.03-02 | Qualified Subchapter S Trusts | 01/11/2013 |
| 201302003 | 2642.00-00 | Inclusion Ratio | 01/11/2013 |
| 201302003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2013 |
| 201302002 | 2642.00-00 | Inclusion Ratio | 01/11/2013 |
| 201302002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2013 |
| 201302001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/11/2013 |
| 201302001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/11/2013 |
| 201301021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/04/2013 |
| 201301021 | 501.32-01 | Distribution of Assets to Private Individuals | 01/04/2013 |
| 201301021 | 501.33-00 | Private v. Public Interest Served | 01/04/2013 |
| 201301020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/04/2013 |
| 201301019 | 408.03-00 | Rollover Contributions | 01/04/2013 |
| 201301018 | 408.03-00 | Rollover Contributions | 01/04/2013 |
