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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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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 |
|---|---|---|---|
| 202131009 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/06/2021 |
| 202131008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/06/2021 |
| 202131008 | 338.01-00 | Express Election | 08/06/2021 |
| 202131008 | 338.01-02 | Time in which Election must be made | 08/06/2021 |
| 202131008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/06/2021 |
| 202131007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131006 | 7701.00-00 | Definitions | 08/06/2021 |
| 202131006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131005 | 382.11-05 | Preferred Stock | 08/06/2021 |
| 202131005 | 382.11-07 | Treating Interests As Stock | 08/06/2021 |
| 202131004 | 168.24-00 | Public Utility Property | 08/06/2021 |
| 202131003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131002 | 7701.00-00 | Definitions | 08/06/2021 |
| 202131002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131001 | 7701.00-00 | Definitions | 08/06/2021 |
| 202131001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/06/2021 |
| 202130016 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 07/30/2021 |
| 202130016 | 1502.75-00 | Filing Requirements | 07/30/2021 |
| 202130015 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/30/2021 |
