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 |
|---|---|---|---|
| 201411022 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 03/14/2014 |
| 201411021 | 6501.06-00 | Return Not Filed--Exception to Period of Limitations | 03/14/2014 |
| 201411020 | 3121.00-00 | Definitions | 03/14/2014 |
| 201411019 | 6331.00-00 | Levy and Distraint | 03/14/2014 |
| 201411018 | 501.03-26 | State Instrumentalities | 03/14/2014 |
| 201411017 | 6013.00-00 | Joint Returns of Income Tax by Husband and Wife | 03/14/2014 |
| 201411016 | 1502.75-00 | Filing Requirements | 03/14/2014 |
| 201411016 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 03/14/2014 |
| 201411015 | 9100.01-00 | Section 42; Low-Income Housing Credit | 03/14/2014 |
| 201411014 | 468A.01-00 | In General | 03/14/2014 |
| 201411013 | 1362.01-03 | Late Elections | 03/14/2014 |
| 201411012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/14/2014 |
| 201411012 | 355.01-01 | Split-Off | 03/14/2014 |
| 201411012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/14/2014 |
| 201411011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/14/2014 |
| 201411011 | 9100.22-00 | Other | 03/14/2014 |
| 201411010 | 7701.00-00 | Definitions | 03/14/2014 |
| 201411010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2014 |
| 201411010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/14/2014 |
| 201411009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2014 |
| 201411008 | 9100.22-00 | Other | 03/14/2014 |
| 201411007 | 1502.13-00 | Intercompany Transactions | 03/14/2014 |
| 201411007 | 1502.32-00 | Investment Adjustment | 03/14/2014 |
| 201411007 | 1502.33-00 | Earnings and Profits | 03/14/2014 |
| 201411006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/14/2014 |
