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 |
|---|---|---|---|
| 201801008 | 1362.01-02 | Election After Termination | 01/05/2018 |
| 201801008 | 1362.02-00 | Termination of Election | 01/05/2018 |
| 201801008 | 1362.02-02 | Ceases to be Small Business Corporation | 01/05/2018 |
| 201801008 | 1362.04-00 | Inadvertent Terminations | 01/05/2018 |
| 201801007 | 1362.01-00 | Eligible v. Ineligible | 01/05/2018 |
| 201801006 | 337.03-00 | Sale or Exchange | 01/05/2018 |
| 201801006 | 9100.22-00 | Other | 01/05/2018 |
| 201801005 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/05/2018 |
| 201801004 | 1362.00-00 | Election by Small Business Corporation | 01/05/2018 |
| 201801004 | 1362.01-01 | Shareholder Consent | 01/05/2018 |
| 201801003 | 7701.00-00 | Definitions | 01/05/2018 |
| 201801003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2018 |
| 201801002 | 9100.11-00 | Section 472; LIFO Election | 01/05/2018 |
| 201801001 | 2642.00-00 | Inclusion Ratio | 01/05/2018 |
| 201801001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2018 |
| 201801000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/05/2018 |
| 201752017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/29/2017 |
| 201752016 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/29/2017 |
| 201752015 | 501.19-00 | Organization of Past or Present Armed Forces Members | 12/29/2017 |
| 201752014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
