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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.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201206013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/10/2012 |
| 201206012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2012 |
| 201206012 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206011 | 1362.00-00 | Election by Small Business Corporation | 02/10/2012 |
| 201206010 | 338.01-02 | Time in which Election must be made | 02/10/2012 |
| 201206010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/10/2012 |
| 201206009 | 1362.01-00 | Eligible v. Ineligible | 02/10/2012 |
| 201206009 | 1362.01-02 | Election After Termination | 02/10/2012 |
| 201206009 | 1362.02-00 | Termination of Election | 02/10/2012 |
| 201206009 | 1362.02-02 | Ceases to be Small Business Corporation | 02/10/2012 |
| 201206009 | 1362.04-00 | Inadvertent Terminations | 02/10/2012 |
| 201206009 | 1362.00-00 | Election by Small Business Corporation | 02/10/2012 |
| 201206008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2012 |
| 201206008 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2012 |
| 201206007 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206006 | 9100.22-00 | Other | 02/10/2012 |
| 201206006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/10/2012 |
| 201206005 | 71.00-00 | Alimony--Separate Maintenance Payments | 02/10/2012 |
| 201206005 | 215.00-00 | Alimony, etc., Payments | 02/10/2012 |
| 201206005 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 02/10/2012 |
| 201206005 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/10/2012 |
| 201206005 | 2512.00-00 | Valuation of Gifts | 02/10/2012 |
| 201206005 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 02/10/2012 |
| 201206005 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 02/10/2012 |
