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 |
|---|---|---|---|
| 201045013 | 38.00-00 | General Business Credit | 11/12/2010 |
| 201045013 | 46.00-00 | Amount of Credit | 11/12/2010 |
| 201045013 | 47.00-00 | Rehabilitation Credit | 11/12/2010 |
| 201045012 | 856.00-00 | Definition of Real Estate Investment Trust | 11/12/2010 |
| 201045012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2010 |
| 201045011 | 468A.01-00 | In General | 11/12/2010 |
| 201045010 | 1362.04-00 | Inadvertent Terminations | 11/12/2010 |
| 201045009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2010 |
| 201045008 | 468A.01-00 | In General | 11/12/2010 |
| 201045007 | 7701.00-00 | Definitions | 11/12/2010 |
| 201045007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2010 |
| 201045007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/12/2010 |
| 201045006 | 1362.04-00 | Inadvertent Terminations | 11/12/2010 |
| 201045005 | 162.25-05 | Defending Criminal Action | 11/12/2010 |
| 201045004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2010 |
| 201045004 | 565.00-00 | Consent Dividends | 11/12/2010 |
| 201045003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/12/2010 |
| 201045003 | 7701.00-00 | Definitions | 11/12/2010 |
| 201045002 | 1362.04-00 | Inadvertent Terminations | 11/12/2010 |
| 201045001 | 468B.06-00 | Other Funds | 11/12/2010 |
| 201045001 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/12/2010 |
| 201045001 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 11/12/2010 |
| 201044038 | 408.03-00 | Rollover Contributions | 11/05/2010 |
| 201044037 | 408.03-00 | Rollover Contributions | 11/05/2010 |
| 201044036 | 408.03-00 | Rollover Contributions | 11/05/2010 |
