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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 |
|---|---|---|---|
| 201833007 | 754.02-00 | Timeliness of Election | 08/17/2018 |
| 201833007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/17/2018 |
| 201833006 | 7701.00-00 | Definitions | 08/17/2018 |
| 201833006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2018 |
| 201833006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/17/2018 |
| 201833005 | 7701.00-00 | Definitions | 08/17/2018 |
| 201833005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2018 |
| 201833005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/17/2018 |
| 201833004 | 7701.00-00 | Definitions | 08/17/2018 |
| 201833004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2018 |
| 201833004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/17/2018 |
| 201833003 | 7701.00-00 | Definitions | 08/17/2018 |
| 201833003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2018 |
| 201833003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/17/2018 |
| 201833002 | 7701.00-00 | Definitions | 08/17/2018 |
| 201833002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2018 |
| 201833002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/17/2018 |
| 201833001 | 9100.22-00 | Other | 08/17/2018 |
| 201833001 | 992.02-00 | Election | 08/17/2018 |
| 201833000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/17/2018 |
| 201832020 | 412.00-00 | Minimum Funding Standards | 08/10/2018 |
| 201832019 | 501.03-30 | Organizational and Operational Tests | 08/10/2018 |
| 201832019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 08/10/2018 |
| 201832019 | 501.33-00 | Private v. Public Interest Served | 08/10/2018 |
| 201832018 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/10/2018 |
