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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尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 201516009 | 1362.04-00 | Inadvertent Terminations | 04/17/2015 |
| 201516008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/17/2015 |
| 201516008 | 2001.00-00 | Imposition and Rate of Tax | 04/17/2015 |
| 201516008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/17/2015 |
| 201516008 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/17/2015 |
| 201516008 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 04/17/2015 |
| 201516007 | 164.00-00 | Taxes | 04/17/2015 |
| 201516006 | 7701.00-00 | Definitions | 04/17/2015 |
| 201516006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2015 |
| 201516006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2015 |
| 201516005 | 7701.00-00 | Definitions | 04/17/2015 |
| 201516005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2015 |
| 201516005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2015 |
| 201516004 | 7701.00-00 | Definitions | 04/17/2015 |
| 201516004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2015 |
| 201516004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2015 |
| 201516003 | 1362.01-00 | Eligible v. Ineligible | 04/17/2015 |
| 201516003 | 1362.04-00 | Inadvertent Terminations | 04/17/2015 |
| 201516002 | 1362.02-02 | Ceases to be Small Business Corporation | 04/17/2015 |
| 201516002 | 1362.04-00 | Inadvertent Terminations | 04/17/2015 |
| 201516001 | 1362.02-02 | Ceases to be Small Business Corporation | 04/17/2015 |
| 201516001 | 1362.04-00 | Inadvertent Terminations | 04/17/2015 |
| 201516000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/17/2015 |
| 201515041 | 4945.04-04 | Grants to Individuals | 04/10/2015 |
| 201515040 | 4945.04-04 | Grants to Individuals | 04/10/2015 |
