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 |
|---|---|---|---|
| 201414012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/04/2014 |
| 201414012 | 1362.01-03 | Late Elections | 04/04/2014 |
| 201414011 | 1362.01-03 | Late Elections | 04/04/2014 |
| 201414010 | 1362.00-00 | Election by Small Business Corporation | 04/04/2014 |
| 201414010 | 1362.04-00 | Inadvertent Terminations | 04/04/2014 |
| 201414009 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/04/2014 |
| 201414009 | 1502.98-00 | Application of Section 382 with Respect to a Consolidated Group | 04/04/2014 |
| 201414009 | 1502.98-05 | Apportionment | 04/04/2014 |
| 201414009 | 9100.22-00 | Other | 04/04/2014 |
| 201414008 | 7701.00-00 | Definitions | 04/04/2014 |
| 201414008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/04/2014 |
| 201414007 | 1362.04-00 | Inadvertent Terminations | 04/04/2014 |
| 201414006 | 1361.00-00 | Definitions | 04/04/2014 |
| 201414006 | 1361.03-02 | Qualified Subchapter S Trusts | 04/04/2014 |
| 201414005 | 2642.00-00 | Inclusion Ratio | 04/04/2014 |
| 201414005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/04/2014 |
| 201414004 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/04/2014 |
| 201414004 | 7704.03-00 | Qualifying Income | 04/04/2014 |
| 201414003 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/04/2014 |
| 201414003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/04/2014 |
| 201414002 | 7704.03-00 | Qualifying Income | 04/04/2014 |
| 201414001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 04/04/2014 |
| 201414001 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/04/2014 |
| 201413013 | 7805.03-00 | Reversals of Regulations or Rulings With Retroactive Effect | 03/28/2014 |
| 201413012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/28/2014 |
