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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 |
|---|---|---|---|
| 201519025 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519024 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/08/2015 |
| 201519023 | 754.02-00 | Timeliness of Election | 05/08/2015 |
| 201519023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/08/2015 |
| 201519022 | 1295.02-02 | Retroactive Elections | 05/08/2015 |
| 201519021 | 167.22-01 | Normalization Rules | 05/08/2015 |
| 201519020 | 9100.22-00 | Other | 05/08/2015 |
| 201519020 | 992.02-00 | Election | 05/08/2015 |
| 201519019 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/08/2015 |
| 201519018 | 1362.02-03 | Passive Investment Income | 05/08/2015 |
| 201519018 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519017 | 280G.01-01 | Parachute Payment | 05/08/2015 |
| 201519016 | 1362.00-00 | Election by Small Business Corporation | 05/08/2015 |
| 201519016 | 1362.01-00 | Eligible v. Ineligible | 05/08/2015 |
| 201519016 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519015 | 141.01-02 | Security or Payment Test | 05/08/2015 |
| 201519014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/08/2015 |
| 201519014 | 2642.00-00 | Inclusion Ratio | 05/08/2015 |
| 201519014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2015 |
| 201519013 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/08/2015 |
| 201519012 | 2601.03-06 | Terminations of Interest in and Distributions From Trusts | 05/08/2015 |
| 201519012 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 05/08/2015 |
| 201519012 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 05/08/2015 |
| 201519011 | 108.01-00 | Exclusion From Gross Income | 05/08/2015 |
