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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 |
|---|---|---|---|
| 201742004 | 7701.00-00 | Definitions | 10/20/2017 |
| 201742004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/20/2017 |
| 201742003 | 1362.04-00 | Inadvertent Terminations | 10/20/2017 |
| 201742002 | 115.00-00 | Income of States, Municipalities, etc. | 10/20/2017 |
| 201742001 | 754.02-00 | Timeliness of Election | 10/20/2017 |
| 201742001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2017 |
| 201742000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/20/2017 |
| 201741020 | 501.03-08 | Educational Organizations | 10/13/2017 |
| 201741019 | 511.01-00 | Organizations Subject to Tax | 10/13/2017 |
| 201741019 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 10/13/2017 |
| 201741019 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/13/2017 |
| 201741019 | 513.01-00 | Trusts | 10/13/2017 |
| 201741019 | 514.00-00 | Unrelated Debt-Financed Income | 10/13/2017 |
| 201741018 | 704.02-00 | Partner's Interest in Partnership | 10/13/2017 |
| 201741017 | 42.00-00 | Low-Income Housing Credit | 10/13/2017 |
| 201741017 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/13/2017 |
| 201741017 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/13/2017 |
| 201741016 | 7701.00-00 | Definitions | 10/13/2017 |
| 201741016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/13/2017 |
| 201741015 | 7701.00-00 | Definitions | 10/13/2017 |
| 201741015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/13/2017 |
| 201741014 | 1362.00-00 | Election by Small Business Corporation | 10/13/2017 |
| 201741014 | 1362.04-00 | Inadvertent Terminations | 10/13/2017 |
| 201741013 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 10/13/2017 |
| 201741013 | 4982.05-00 | Definitions and Special Rules | 10/13/2017 |
