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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Afiche 13401 - 13425 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201845018 | 1296.00-00 | Passive Foreign Investment Company | 11/09/2018 |
| 201845018 | 853.01-00 | Election | 11/09/2018 |
| 201845018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845017 | 853.01-00 | Election | 11/09/2018 |
| 201845017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845016 | 1296.00-00 | Passive Foreign Investment Company | 11/09/2018 |
| 201845016 | 853.01-00 | Election | 11/09/2018 |
| 201845016 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845015 | 1296.00-00 | Passive Foreign Investment Company | 11/09/2018 |
| 201845015 | 853.01-00 | Election | 11/09/2018 |
| 201845015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845014 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 11/09/2018 |
| 201845014 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 11/09/2018 |
| 201845014 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 11/09/2018 |
| 201845014 | 664.00-00 | Charitable Remainder Trusts | 11/09/2018 |
| 201845014 | 664.03-00 | Definitions | 11/09/2018 |
| 201845014 | 664.03-02 | Charitable Remainder Unitrust | 11/09/2018 |
| 201845013 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/09/2018 |
| 201845013 | 1362.01-03 | Late Elections | 11/09/2018 |
| 201845012 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2018 |
| 201845012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845011 | 1362.00-00 | Election by Small Business Corporation | 11/09/2018 |
| 201845011 | 1362.01-00 | Eligible v. Ineligible | 11/09/2018 |
| 201845011 | 1362.01-02 | Election After Termination | 11/09/2018 |
| 201845010 | 2652.01-02 | Special Election for QTIP | 11/09/2018 |
