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 |
|---|---|---|---|
| 200627001 | 1362.00-00 | Election by Small Business Corporation | 07/07/2006 |
| 200626044 | 263A.04-04 | Administrative, Service, or Support Activities Allocation Methods | 06/30/2006 |
| 200626044 | 263A.06-05 | Rules for Changing a Method of Accounting | 06/30/2006 |
| 200626044 | 263A.07-00 | Change in Method of Accounting under Section 263A | 06/30/2006 |
| 200626043 | 2702.02-02 | Personal Residence in Trust | 06/30/2006 |
| 200626042 | 9100.09-00 | Section 442; Accounting Periods | 06/30/2006 |
| 200626041 | 9100.22-00 | Other | 06/30/2006 |
| 200626041 | 1503.04-04 | Dual Resident Corporation | 06/30/2006 |
| 200626040 | 1362.01-03 | Late Elections | 06/30/2006 |
| 200626039 | 1362.01-03 | Late Elections | 06/30/2006 |
| 200626038 | 168.00-00 | Modified Accelerated Cost Recovery System | 06/30/2006 |
| 200626037 | 368.06-00 | Change in Identity, etc. (Type "F") | 06/30/2006 |
| 200626036 | 3101.00-00 | Rate and Measure of Employee Tax | 06/30/2006 |
| 200626036 | 3111.00-00 | Liability and Payment of Employer Tax | 06/30/2006 |
| 200626036 | 3402.00-00 | Income Tax Collected at Source | 06/30/2006 |
| 200626036 | 6051.00-00 | Receipts for Employees | 06/30/2006 |
| 200626036 | 61.30-00 | Assignments | 06/30/2006 |
| 200626035 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2006 |
| 200626035 | 9100.10-01 | Accounting Methods | 06/30/2006 |
| 200626034 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 06/30/2006 |
| 200626033 | 9100.22-00 | Other | 06/30/2006 |
| 200626033 | 1503.04-04 | Dual Resident Corporation | 06/30/2006 |
| 200626032 | 1362.01-03 | Late Elections | 06/30/2006 |
| 200626031 | 1362.01-03 | Late Elections | 06/30/2006 |
| 200626030 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2006 |
