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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.
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 |
|---|---|---|---|
| 202247009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/25/2022 |
| 202247009 | 9100.22-00 | Other | 11/25/2022 |
| 202247008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2022 |
| 202247008 | 9100.22-00 | Other | 11/25/2022 |
| 202247008 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 11/25/2022 |
| 202247008 | 951A.02-00 | Net CFC Tested Income | 11/25/2022 |
| 202247007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/25/2022 |
| 202247007 | 2642.00-00 | Inclusion Ratio | 11/25/2022 |
| 202247007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2022 |
| 202247006 | 167.00-00 | Depreciation | 11/25/2022 |
| 202247006 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/25/2022 |
| 202247006 | 50.00-00 | Special Rules for Computing Investment Credit | 11/25/2022 |
| 202247005 | 2056.07-00 | Qualified Terminable Interest Property | 11/25/2022 |
| 202247005 | 2652.01-02 | Special Election for QTIP | 11/25/2022 |
| 202247005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2022 |
| 202247004 | 1361.01-04 | More than One Class of Stock | 11/25/2022 |
| 202247004 | 1362.02-00 | Termination of Election | 11/25/2022 |
| 202247004 | 1362.04-00 | Inadvertent Terminations | 11/25/2022 |
| 202247003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2022 |
| 202247003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/25/2022 |
| 202247002 | 1362.01-03 | Late Elections | 11/25/2022 |
| 202247001 | 7701.00-00 | Definitions | 11/25/2022 |
| 202247000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/25/2022 |
| 202246016 | 501.07-00 | Social Clubs | 11/18/2022 |
| 202246015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/18/2022 |
