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 15451 - 15475 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201737011 | 267.05-00 | Limitation on Gain Where Loss Previously Disallowed | 09/15/2017 |
| 201737011 | 707.02-00 | Sales or Exchanges With Respect to Controlled Partnership | 09/15/2017 |
| 201737010 | 368.06-00 | Change in Identity, etc. (Type "F") | 09/15/2017 |
| 201737009 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/15/2017 |
| 201737009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/15/2017 |
| 201737008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/15/2017 |
| 201737008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/15/2017 |
| 201737007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/15/2017 |
| 201737007 | 2642.00-00 | Inclusion Ratio | 09/15/2017 |
| 201737007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2017 |
| 201737006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/15/2017 |
| 201737006 | 2642.00-00 | Inclusion Ratio | 09/15/2017 |
| 201737006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2017 |
| 201737005 | 1361.03-03 | Electing Small Business Trusts | 09/15/2017 |
| 201737005 | 1362.02-02 | Ceases to be Small Business Corporation | 09/15/2017 |
| 201737005 | 1362.04-00 | Inadvertent Terminations | 09/15/2017 |
| 201737004 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/15/2017 |
| 201737004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/15/2017 |
| 201737003 | 4943.03-00 | Definition of Excess Business Holdings | 09/15/2017 |
| 201737002 | 168.29-02 | Tax-Exempt Use Property | 09/15/2017 |
| 201737002 | 9100.04-00 | Section 168; MACRS | 09/15/2017 |
| 201737001 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/15/2017 |
| 201737001 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/15/2017 |
| 201737000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/15/2017 |
| 201736031 | 4945.04-04 | Grants to Individuals | 09/08/2017 |
