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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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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 |
|---|---|---|---|
| 201201015 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2012 |
| 201201014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/06/2012 |
| 201201014 | 754.02-00 | Timeliness of Election | 01/06/2012 |
| 201201014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/06/2012 |
| 201201013 | 1295.02-02 | Retroactive Elections | 01/06/2012 |
| 201201012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/06/2012 |
| 201201012 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/06/2012 |
| 201201012 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/06/2012 |
| 201201011 | 565.01-02 | Making and Filing Consents | 01/06/2012 |
| 201201011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2012 |
| 201201010 | 597.00-00 | Federal Financial Assistance Provided | 01/06/2012 |
| 201201010 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 01/06/2012 |
| 201201010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2012 |
| 201201009 | 1362.04-00 | Inadvertent Terminations | 01/06/2012 |
| 201201008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/06/2012 |
| 201201008 | 7701.00-00 | Definitions | 01/06/2012 |
| 201201007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/06/2012 |
| 201201007 | 754.02-00 | Timeliness of Election | 01/06/2012 |
| 201201007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/06/2012 |
| 201201006 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 01/06/2012 |
| 201201006 | 1361.03-03 | Electing Small Business Trusts | 01/06/2012 |
| 201201006 | 1362.00-00 | Election by Small Business Corporation | 01/06/2012 |
| 201201006 | 1362.01-03 | Late Elections | 01/06/2012 |
| 201201006 | 1362.02-00 | Termination of Election | 01/06/2012 |
| 201201006 | 1362.04-00 | Inadvertent Terminations | 01/06/2012 |
