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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 |
|---|---|---|---|
| 200103036 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103035 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103034 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/19/2001 |
| 200103034 | 368.08-02 | Proprietary Interest Continuity | 01/19/2001 |
| 200103034 | 1001.02-07 | Property Differing Materially | 01/19/2001 |
| 200103034 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/19/2001 |
| 200103033 | 856.04-00 | Rents From Real Property | 01/19/2001 |
| 200103032 | 7701.00-00 | Definitions | 01/19/2001 |
| 200103031 | 338.50-00 | International Aspects of Section 338 | 01/19/2001 |
| 200103031 | 902.01-00 | Computation of Credit | 01/19/2001 |
| 200103030 | 1362.00-00 | Election by Small Business Corporation | 01/19/2001 |
| 200103029 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103028 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103027 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 01/19/2001 |
| 200103026 | 50.29.00-00 | LEVY: Retirement benefits | 01/19/2001 |
| 200103026 | 52.00.00-00 | LIMITATIONS: | 01/19/2001 |
| 200103026 | 49.02.00-00 | JUDGMENTS: Enforcement of judgment for taxes | 01/19/2001 |
| 200103025 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103024 | 482.11-08 | Cost Sharing Agreements | 01/19/2001 |
| 200103023 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103022 | 1362.04-00 | Inadvertent Terminations | 01/19/2001 |
| 200103021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2001 |
| 200103021 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103020 | 1362.01-03 | Late Elections | 01/19/2001 |
| 200103018 | 1362.01-03 | Late Elections | 01/19/2001 |
