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 |
|---|---|---|---|
| 201516055 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2015 |
| 201516054 | 1362.00-00 | Election by Small Business Corporation | 04/17/2015 |
| 201516054 | 1362.01-03 | Late Elections | 04/17/2015 |
| 201516053 | 1362.01-03 | Late Elections | 04/17/2015 |
| 201516053 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2015 |
| 201516052 | 9100.22-00 | Other | 04/17/2015 |
| 201516052 | 992.02-00 | Election | 04/17/2015 |
| 201516051 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 04/17/2015 |
| 201516050 | 301.00-00 | Distributions of Property | 04/17/2015 |
| 201516050 | 305.03-00 | Distributions in Lieu of Money | 04/17/2015 |
| 201516049 | 856.00-00 | Definition of Real Estate Investment Trust | 04/17/2015 |
| 201516049 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2015 |
| 201516048 | 7701.00-00 | Definitions | 04/17/2015 |
| 201516048 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2015 |
| 201516048 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2015 |
| 201516047 | 301.00-00 | Distributions of Property | 04/17/2015 |
| 201516047 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 04/17/2015 |
| 201516047 | 305.01-00 | Stock Dividends | 04/17/2015 |
| 201516047 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 04/17/2015 |
| 201516047 | 562.03-00 | Preferential Dividends | 04/17/2015 |
| 201516046 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/17/2015 |
| 201516045 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/17/2015 |
| 201516044 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/17/2015 |
| 201516043 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/17/2015 |
| 201516042 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/17/2015 |
