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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 |
|---|---|---|---|
| 201541006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/09/2015 |
| 201541005 | 468A.04-02 | Revised Schedules | 10/09/2015 |
| 201541004 | 7701.00-00 | Definitions | 10/09/2015 |
| 201541003 | 1362.02-03 | Passive Investment Income | 10/09/2015 |
| 201541003 | 1362.04-00 | Inadvertent Terminations | 10/09/2015 |
| 201541002 | 7701.00-00 | Definitions | 10/09/2015 |
| 201541002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/09/2015 |
| 201541001 | 9100.04-00 | Section 168; MACRS | 10/09/2015 |
| 201541000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/09/2015 |
| 201540019 | 501.35-00 | "Exclusively" Test | 10/02/2015 |
| 201540018 | 4945.04-04 | Grants to Individuals | 10/02/2015 |
| 201540017 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 10/02/2015 |
| 201540017 | 501.06-01 | Performance of Particular Services for Members | 10/02/2015 |
| 201540016 | 501.36-01 | Section 501(c)(3) Organizations | 10/02/2015 |
| 201540015 | 404A.00-00 | Deduction for Certain Foreign Deferred Compensation Plans | 10/02/2015 |
| 201540014 | 414.09-00 | Certain Employee Contributions | 10/02/2015 |
| 201540013 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 10/02/2015 |
| 201540013 | 6050I.01-00 | Compliance | 10/02/2015 |
| 201540012 | 6511.03-03 | Foreign Tax Credit | 10/02/2015 |
| 201540011 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 10/02/2015 |
| 201540011 | 6511.03-00 | Special Rules | 10/02/2015 |
| 201540011 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 10/02/2015 |
| 201540011 | 6511.03-03 | Foreign Tax Credit | 10/02/2015 |
| 201540010 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 10/02/2015 |
| 201540010 | 6511.03-00 | Special Rules | 10/02/2015 |
