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 |
|---|---|---|---|
| 201552034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2015 |
| 201552033 | 501.02-00 | Title-Holding Company | 12/24/2015 |
| 201552032 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/24/2015 |
| 201552032 | 501.04-03 | Political Activities Organizations | 12/24/2015 |
| 201552031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2015 |
| 201552030 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 12/24/2015 |
| 201552029 | 7521.00-00 | Procedure For Taxpayer Interviews | 12/24/2015 |
| 201552028 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/24/2015 |
| 201552027 | 301.01-07 | Form v. Substance | 12/24/2015 |
| 201552026 | 165.06-00 | Worthless Securities | 12/24/2015 |
| 201552026 | 165.11-00 | Other | 12/24/2015 |
| 201552026 | 351.05-00 | "Property" Defined | 12/24/2015 |
| 201552026 | 351.15-00 | Exceptions | 12/24/2015 |
| 201552025 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/24/2015 |
| 201552024 | 167.13-21 | Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) | 12/24/2015 |
| 201552023 | 9413.03-02 | Interest Expense Allocation/Apportionment | 12/24/2015 |
| 201552022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2015 |
| 201552022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2015 |
| 201552021 | 9100.09-00 | Section 442; Accounting Periods | 12/24/2015 |
| 201552020 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2015 |
| 201552020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2015 |
| 201552019 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2015 |
| 201552019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2015 |
| 201552018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2015 |
| 201552018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2015 |
