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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.
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 |
|---|---|---|---|
| 201908017 | 1362.02-02 | Ceases to be Small Business Corporation | 02/22/2019 |
| 201908017 | 1362.04-00 | Inadvertent Terminations | 02/22/2019 |
| 201908016 | 864.02-00 | Effectively Connected Income | 02/22/2019 |
| 201908016 | 864.02-06 | Deferred Payments | 02/22/2019 |
| 201908016 | 882.04-00 | Allocation of Deductions | 02/22/2019 |
| 201908016 | 882.07-02 | Liability/Asset Ratio | 02/22/2019 |
| 201908015 | 1361.01-04 | More than One Class of Stock | 02/22/2019 |
| 201908015 | 1362.02-02 | Ceases to be Small Business Corporation | 02/22/2019 |
| 201908015 | 1362.04-00 | Inadvertent Terminations | 02/22/2019 |
| 201908014 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 02/22/2019 |
| 201908013 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 02/22/2019 |
| 201908013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2019 |
| 201908012 | 1361.03-03 | Electing Small Business Trusts | 02/22/2019 |
| 201908012 | 1362.02-02 | Ceases to be Small Business Corporation | 02/22/2019 |
| 201908012 | 1362.04-00 | Inadvertent Terminations | 02/22/2019 |
| 201908011 | 7701.00-00 | Definitions | 02/22/2019 |
| 201908011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2019 |
| 201908010 | 7701.00-00 | Definitions | 02/22/2019 |
| 201908010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2019 |
| 201908009 | 1362.00-00 | Election by Small Business Corporation | 02/22/2019 |
| 201908009 | 1362.01-00 | Eligible v. Ineligible | 02/22/2019 |
| 201908009 | 1362.01-02 | Election After Termination | 02/22/2019 |
| 201908008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/22/2019 |
| 201908008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/22/2019 |
| 201908008 | 2522.01-00 | Charitable Gifts | 02/22/2019 |
