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 |
|---|---|---|---|
| 201223012 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/08/2012 |
| 201223012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/08/2012 |
| 201223012 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/08/2012 |
| 201223011 | 528.00-00 | Certain Homeowners Associations | 06/08/2012 |
| 201223011 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 06/08/2012 |
| 201223010 | 7701.00-00 | Definitions | 06/08/2012 |
| 201223010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2012 |
| 201223010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/08/2012 |
| 201223009 | 7701.00-00 | Definitions | 06/08/2012 |
| 201223009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2012 |
| 201223009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/08/2012 |
| 201223008 | 1362.01-03 | Late Elections | 06/08/2012 |
| 201223007 | 1362.04-00 | Inadvertent Terminations | 06/08/2012 |
| 201223007 | 1362.02-03 | Passive Investment Income | 06/08/2012 |
| 201223006 | 871.02-13 | Exemption from Tax on Certain Interest and Dividends | 06/08/2012 |
| 201223005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2012 |
| 201223005 | 42.00-00 | Low-Income Housing Credit | 06/08/2012 |
| 201223004 | 9100.22-00 | Other | 06/08/2012 |
| 201223004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/08/2012 |
| 201223003 | 9100.22-00 | Other | 06/08/2012 |
| 201223003 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/08/2012 |
| 201223002 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 06/08/2012 |
| 201223001 | 861.09-06 | Asset Method of Apportionment | 06/08/2012 |
| 201222069 | 501.03-03 | Trusts | 06/01/2012 |
| 201222068 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/01/2012 |
