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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200947037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947036 | 6334.04-00 | Personal Residence Seizure | 11/20/2009 |
| 200947035 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/20/2009 |
| 200947034 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947033 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 11/20/2009 |
| 200947033 | 263A.03-02 | Indirect Costs | 11/20/2009 |
| 200947033 | 263A.04-05 | Simplified Production Method | 11/20/2009 |
| 200947033 | 381.05-04 | Change of Method With Consent of Commissioner | 11/20/2009 |
| 200947032 | 851.02-00 | Gross Income Requirement | 11/20/2009 |
| 200947031 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/20/2009 |
| 200947031 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947030 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947029 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947028 | 1295.02-02 | Retroactive Elections | 11/20/2009 |
| 200947027 | 48.00-00 | Energy Credit; Reforestation Credit | 11/20/2009 |
| 200947026 | 851.02-00 | Gross Income Requirement | 11/20/2009 |
| 200947025 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947024 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 11/20/2009 |
| 200947024 | 121.01-00 | General Requirements | 11/20/2009 |
| 200947024 | 121.01-04 | Computation of Excludable Gain | 11/20/2009 |
| 200947024 | 121.04-00 | Special Rules | 11/20/2009 |
| 200947023 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947023 | 1362.01-03 | Late Elections | 11/20/2009 |
