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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.
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 |
|---|---|---|---|
| 201108024 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 02/25/2011 |
| 201108023 | 754.02-00 | Timeliness of Election | 02/25/2011 |
| 201108023 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2011 |
| 201108022 | 1297.00-00 | Special Rules | 02/25/2011 |
| 201108022 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/25/2011 |
| 201108021 | 1297.00-00 | Special Rules | 02/25/2011 |
| 201108021 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/25/2011 |
| 201108020 | 1297.00-00 | Special Rules | 02/25/2011 |
| 201108020 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/25/2011 |
| 201108019 | 7701.00-00 | Definitions | 02/25/2011 |
| 201108019 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2011 |
| 201108019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/25/2011 |
| 201108018 | 851.02-00 | Gross Income Requirement | 02/25/2011 |
| 201108017 | 1362.01-03 | Late Elections | 02/25/2011 |
| 201108016 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/25/2011 |
| 201108015 | 1362.01-03 | Late Elections | 02/25/2011 |
| 201108014 | 9100.04-00 | Section 168; MACRS | 02/25/2011 |
| 201108013 | 9100.22-00 | Other | 02/25/2011 |
| 201108013 | 992.02-00 | Election | 02/25/2011 |
| 201108012 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/25/2011 |
| 201108012 | 1362.04-00 | Inadvertent Terminations | 02/25/2011 |
| 201108011 | 9100.04-00 | Section 168; MACRS | 02/25/2011 |
| 201108010 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/25/2011 |
| 201108010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2011 |
| 201108009 | 856.04-00 | Rents From Real Property | 02/25/2011 |
