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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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正在显示 20001 - 20025 of 76797
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201538018 | 6707.01-00 | Failure to Register Tax Shelter | 09/18/2015 |
| 201538017 | 6103.08-01 | Disclosure within the Department of Treasury | 09/18/2015 |
| 201538016 | 911.00-00 | Citizens or Residents of the United States Living Abroad | 09/18/2015 |
| 201538016 | 911.11-03 | Reelection | 09/18/2015 |
| 201538015 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 09/18/2015 |
| 201538015 | 355.01-00 | Spin-Off | 09/18/2015 |
| 201538014 | 7701.00-00 | Definitions | 09/18/2015 |
| 201538014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2015 |
| 201538013 | 148.00-00 | Arbitrage | 09/18/2015 |
| 201538012 | 7704.03-00 | Qualifying Income | 09/18/2015 |
| 201538011 | 115.00-00 | Income of States, Municipalities, etc. | 09/18/2015 |
| 201538011 | 115.03-00 | Essential Governmental Function | 09/18/2015 |
| 201538010 | 1362.00-00 | Election by Small Business Corporation | 09/18/2015 |
| 201538010 | 1362.02-00 | Termination of Election | 09/18/2015 |
| 201538010 | 1362.02-03 | Passive Investment Income | 09/18/2015 |
| 201538010 | 1362.04-00 | Inadvertent Terminations | 09/18/2015 |
| 201538009 | 1361.01-04 | More than One Class of Stock | 09/18/2015 |
| 201538009 | 1362.04-00 | Inadvertent Terminations | 09/18/2015 |
| 201538008 | 7701.03-08 | Ordinary Trusts | 09/18/2015 |
| 201538007 | 7701.03-08 | Ordinary Trusts | 09/18/2015 |
| 201538006 | 7701.03-08 | Ordinary Trusts | 09/18/2015 |
| 201538005 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/18/2015 |
| 201538004 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/18/2015 |
| 201538003 | 168.00-00 | Modified Accelerated Cost Recovery System | 09/18/2015 |
| 201538003 | 9100.04-00 | Section 168; MACRS | 09/18/2015 |
