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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201523016 | 1362.04-00 | Inadvertent Terminations | 06/05/2015 |
| 201523015 | 856.00-00 | Definition of Real Estate Investment Trust | 06/05/2015 |
| 201523015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523014 | 48.00-00 | Energy Credit; Reforestation Credit | 06/05/2015 |
| 201523013 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 06/05/2015 |
| 201523013 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 06/05/2015 |
| 201523013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523012 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 06/05/2015 |
| 201523012 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 06/05/2015 |
| 201523012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/05/2015 |
| 201523011 | 9100.22-00 | Other | 06/05/2015 |
| 201523010 | 1362.01-03 | Late Elections | 06/05/2015 |
| 201523009 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 06/05/2015 |
| 201523009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523008 | 1362.02-00 | Termination of Election | 06/05/2015 |
| 201523008 | 1362.02-03 | Passive Investment Income | 06/05/2015 |
| 201523007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/05/2015 |
| 201523006 | 1362.01-03 | Late Elections | 06/05/2015 |
| 201523006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523005 | 1362.02-03 | Passive Investment Income | 06/05/2015 |
| 201523005 | 1362.04-00 | Inadvertent Terminations | 06/05/2015 |
| 201523004 | 1362.02-03 | Passive Investment Income | 06/05/2015 |
| 201523004 | 1362.04-00 | Inadvertent Terminations | 06/05/2015 |
| 201523003 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 06/05/2015 |
