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 |
|---|---|---|---|
| 201051023 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 12/23/2010 |
| 201051022 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/23/2010 |
| 201051022 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/23/2010 |
| 201051021 | 139D.00-00 | Indian Health Care Benefits | 12/23/2010 |
| 201051020 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/23/2010 |
| 201051020 | 1248.00-00 | Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | 12/23/2010 |
| 201051019 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/23/2010 |
| 201051018 | 9100.22-00 | Other | 12/23/2010 |
| 201051018 | 9114.03-06 | Canada | 12/23/2010 |
| 201051017 | 1362.01-03 | Late Elections | 12/23/2010 |
| 201051016 | 1502.75-00 | Filing Requirements | 12/23/2010 |
| 201051015 | 1362.00-00 | Election by Small Business Corporation | 12/23/2010 |
| 201051015 | 1362.01-03 | Late Elections | 12/23/2010 |
| 201051014 | 851.02-00 | Gross Income Requirement | 12/23/2010 |
| 201051013 | 7701.00-00 | Definitions | 12/23/2010 |
| 201051013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/23/2010 |
| 201051012 | 1362.01-03 | Late Elections | 12/23/2010 |
| 201051011 | 1362.01-03 | Late Elections | 12/23/2010 |
| 201051010 | 1362.04-00 | Inadvertent Terminations | 12/23/2010 |
| 201051009 | 1362.00-00 | Election by Small Business Corporation | 12/23/2010 |
| 201051009 | 1362.01-03 | Late Elections | 12/23/2010 |
| 201051008 | 1362.01-01 | Shareholder Consent | 12/23/2010 |
| 201051007 | 1362.01-03 | Late Elections | 12/23/2010 |
| 201051007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/23/2010 |
| 201051006 | 468A.04-02 | Revised Schedules | 12/23/2010 |
