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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 |
|---|---|---|---|
| 200351029 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351028 | 6110.00-00 | Public Inspection of Written Determinations | 12/19/2003 |
| 200351027 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 12/19/2003 |
| 200351027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2003 |
| 200351026 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 12/19/2003 |
| 200351026 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2003 |
| 200351025 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/19/2003 |
| 200351025 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2003 |
| 200351024 | 61.00-00 | Gross Income v. Not Gross Income | 12/19/2003 |
| 200351024 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 12/19/2003 |
| 200351023 | 1362.01-03 | Late Elections | 12/19/2003 |
| 200351023 | 7701.00-00 | Definitions | 12/19/2003 |
| 200351023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/19/2003 |
| 200351022 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351021 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351020 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351019 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351018 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351017 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351016 | 9100.09-00 | Section 442; Accounting Periods | 12/19/2003 |
| 200351015 | 1362.02-03 | Passive Investment Income | 12/19/2003 |
| 200351014 | 3121.04-01 | Common Law Tests | 12/19/2003 |
| 200351014 | 3306.05-00 | Employees | 12/19/2003 |
| 200351014 | 3401.04-02 | Employee v. Not an Employee | 12/19/2003 |
| 200351013 | 1362.01-03 | Late Elections | 12/19/2003 |
