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 |
|---|---|---|---|
| 201338041 | 7701.02-00 | Partnerships v. Associations | 09/20/2013 |
| 201338041 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/20/2013 |
| 201338040 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/20/2013 |
| 201338040 | 355.01-00 | Spin-Off | 09/20/2013 |
| 201338040 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/20/2013 |
| 201338039 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 09/20/2013 |
| 201338039 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2013 |
| 201338039 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338038 | 9100.22-00 | Other | 09/20/2013 |
| 201338037 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338037 | 7701.00-00 | Definitions | 09/20/2013 |
| 201338037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/20/2013 |
| 201338036 | 9100.22-00 | Other | 09/20/2013 |
| 201338036 | 9114.03-06 | Canada | 09/20/2013 |
| 201338035 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 09/20/2013 |
| 201338035 | 7704.03-00 | Qualifying Income | 09/20/2013 |
| 201338034 | 115.00-00 | Income of States, Municipalities, etc. | 09/20/2013 |
| 201338032 | 7701.00-00 | Definitions | 09/20/2013 |
| 201338032 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338032 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/20/2013 |
| 201338031 | 141.07-00 | Management Contracts | 09/20/2013 |
| 201338030 | 7701.00-00 | Definitions | 09/20/2013 |
| 201338028 | 691.00-00 | Recipients of Income in Respect of Decedents | 09/20/2013 |
| 201338027 | 9100.22-00 | Other | 09/20/2013 |
| 201338026 | 141.07-00 | Management Contracts | 09/20/2013 |
