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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.
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 |
|---|---|---|---|
| 200505022 | 2056.07-03 | Qualifying Interest | 02/04/2005 |
| 200505022 | 2056.07-05 | Effect of Local Law | 02/04/2005 |
| 200505021 | 41.00-00 | Credit for Increasing Research Activities | 02/04/2005 |
| 200505020 | 41.00-00 | Credit for Increasing Research Activities | 02/04/2005 |
| 200505019 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505018 | 7701.00-00 | Definitions | 02/04/2005 |
| 200505018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/04/2005 |
| 200505017 | 9100.01-00 | Section 42; Low-Income Housing Credit | 02/04/2005 |
| 200505017 | 42.07-03 | Date for Meeting Requirements | 02/04/2005 |
| 200505016 | 2057.00-00 | Qualified Family Business Interests | 02/04/2005 |
| 200505016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2005 |
| 200505015 | 41.00-00 | Credit for Increasing Research Activities | 02/04/2005 |
| 200505014 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505013 | 115.00-00 | Income of States, Municipalities, etc. | 02/04/2005 |
| 200505012 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505011 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505010 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/04/2005 |
| 200505010 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505009 | 355.01-00 | Spin-Off | 02/04/2005 |
| 200505008 | 2055.07-00 | Transfers Not Exclusively for Charitable Purposes | 02/04/2005 |
| 200505007 | 9100.22-00 | Other | 02/04/2005 |
| 200505006 | 472.01-00 | Election | 02/04/2005 |
| 200505006 | 9100.11-00 | Section 472; LIFO Election | 02/04/2005 |
| 200505005 | 3121.04-01 | Common Law Tests | 02/04/2005 |
| 200505005 | 3306.05-00 | Employees | 02/04/2005 |
