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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 |
|---|---|---|---|
| 201146017 | 7602.08-00 | Use of Summons | 11/18/2011 |
| 201146016 | 42.00-00 | Low-Income Housing Credit | 11/18/2011 |
| 201146015 | 9100.22-00 | Other | 11/18/2011 |
| 201146015 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/18/2011 |
| 201146014 | 1502.75-00 | Filing Requirements | 11/18/2011 |
| 201146013 | 9100.22-00 | Other | 11/18/2011 |
| 201146013 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/18/2011 |
| 201146012 | 856.00-00 | Definition of Real Estate Investment Trust | 11/18/2011 |
| 201146012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/18/2011 |
| 201146011 | 468A.01-00 | In General | 11/18/2011 |
| 201146010 | 468A.01-00 | In General | 11/18/2011 |
| 201146009 | 468A.01-00 | In General | 11/18/2011 |
| 201146008 | 115.00-00 | Income of States, Municipalities, etc. | 11/18/2011 |
| 201146007 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 11/18/2011 |
| 201146007 | 1502.75-00 | Filing Requirements | 11/18/2011 |
| 201146006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 11/18/2011 |
| 201146006 | 1502.75-00 | Filing Requirements | 11/18/2011 |
| 201146005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/18/2011 |
| 201146005 | 355.01-02 | Split-Up | 11/18/2011 |
| 201146004 | 7701.00-00 | Definitions | 11/18/2011 |
| 201146004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/18/2011 |
| 201146004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/18/2011 |
| 201146003 | 1362.01-03 | Late Elections | 11/18/2011 |
| 201146002 | 1362.00-00 | Election by Small Business Corporation | 11/18/2011 |
| 201146002 | 1362.01-02 | Election After Termination | 11/18/2011 |
