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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.
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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 |
|---|---|---|---|
| 201605018 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/29/2016 |
| 201605018 | 172.01-01 | Allowance Only to Same Taxpayer (Libson Shops) | 01/29/2016 |
| 201605017 | 1031.01-00 | Property Held For Productive Use or Investment | 01/29/2016 |
| 201605016 | 355.01-00 | Spin-Off | 01/29/2016 |
| 201605016 | 355.03-00 | Active Business | 01/29/2016 |
| 201605016 | 355.05-01 | Distribution of Control | 01/29/2016 |
| 201605015 | 3121.01-00 | Wages | 01/29/2016 |
| 201605015 | 3306.03-00 | Employment | 01/29/2016 |
| 201605015 | 3401.01-00 | Wages Subject to Withholding | 01/29/2016 |
| 201605015 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 01/29/2016 |
| 201605015 | 501.09-01 | Permissible Benefits | 01/29/2016 |
| 201605015 | 501.09-03 | Inurement | 01/29/2016 |
| 201605015 | 6051.00-00 | Receipts for Employees | 01/29/2016 |
| 201605014 | 1502.13-00 | Intercompany Transactions | 01/29/2016 |
| 201605014 | 9100.22-00 | Other | 01/29/2016 |
| 201605013 | 1502.13-01 | Stock of Members | 01/29/2016 |
| 201605012 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 01/29/2016 |
| 201605012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2016 |
| 201605011 | 2010.00-00 | Unified Credit Against Estate Tax | 01/29/2016 |
| 201605011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2016 |
| 201605010 | 2010.00-00 | Unified Credit Against Estate Tax | 01/29/2016 |
| 201605010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2016 |
| 201605009 | 2010.00-00 | Unified Credit Against Estate Tax | 01/29/2016 |
| 201605009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2016 |
| 201605008 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/29/2016 |
