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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 |
|---|---|---|---|
| 202535013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/29/2025 |
| 202535012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/29/2025 |
| 202535011 | 1411.00-00 | Net Investment Income Tax | 08/29/2025 |
| 202535011 | 1411.02-00 | Definition of Net Investment Income Category 2 Trade or Business | 08/29/2025 |
| 202535011 | 469.00-00 | Passive Activity Losses and Credits Limited | 08/29/2025 |
| 202535011 | 469.05-00 | Rules Determining Income or Loss | 08/29/2025 |
| 202535011 | 469.10-00 | Other Definitions and Rules | 08/29/2025 |
| 202535010 | 1361.00-00 | Definitions | 08/29/2025 |
| 202535010 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/29/2025 |
| 202535010 | 1361.03-03 | Electing Small Business Trusts | 08/29/2025 |
| 202535010 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/29/2025 |
| 202535010 | 1362.00-00 | Election by Small Business Corporation | 08/29/2025 |
| 202535010 | 1362.02-00 | Termination of Election | 08/29/2025 |
| 202535010 | 1362.04-00 | Inadvertent Terminations | 08/29/2025 |
| 202535009 | 9100.04-00 | Section 168; MACRS | 08/29/2025 |
| 202535008 | 7701.00-00 | Definitions | 08/29/2025 |
| 202535008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2025 |
| 202535007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/29/2025 |
| 202535007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/29/2025 |
| 202535007 | 361.02-02 | Certain Transfers to Creditors | 08/29/2025 |
| 202535006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/29/2025 |
| 202535006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/29/2025 |
| 202535005 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/29/2025 |
