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 |
|---|---|---|---|
| 200647022 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2006 |
| 200647022 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/24/2006 |
| 200647021 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 11/24/2006 |
| 200647021 | 901.01-04 | Dual Capacity Taxpayers | 11/24/2006 |
| 200647020 | 9100.09-00 | Section 442; Accounting Periods | 11/24/2006 |
| 200647019 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/24/2006 |
| 200647019 | 1502.75-00 | Filing Requirements | 11/24/2006 |
| 200647018 | 7701.00-00 | Definitions | 11/24/2006 |
| 200647018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/24/2006 |
| 200647017 | 851.02-00 | Gross Income Requirement | 11/24/2006 |
| 200647016 | 1362.01-03 | Late Elections | 11/24/2006 |
| 200647015 | 338.01-02 | Time in which Election must be made | 11/24/2006 |
| 200647015 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 11/24/2006 |
| 200647014 | 338.01-02 | Time in which Election must be made | 11/24/2006 |
| 200647014 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/24/2006 |
| 200647013 | 146.00-00 | Volume Cap | 11/24/2006 |
| 200647013 | 146.07-00 | Carryforward of Allocation | 11/24/2006 |
| 200647013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/24/2006 |
| 200647013 | 9100.03-00 | Section 146; Volume Cap | 11/24/2006 |
| 200647012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/24/2006 |
| 200647012 | 7701.00-00 | Definitions | 11/24/2006 |
| 200647011 | 468A.04-02 | Revised Schedules | 11/24/2006 |
| 200647010 | 162.36-05 | Outside Directors | 11/24/2006 |
| 200647009 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/24/2006 |
| 200647009 | 9100.22-00 | Other | 11/24/2006 |
