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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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Afiche 16676 - 16700 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201710008 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/10/2017 |
| 201710007 | 704.01-04 | Section 704(c) Considerations | 03/10/2017 |
| 201710007 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/10/2017 |
| 201710006 | 168.35-00 | Retirements | 03/10/2017 |
| 201710005 | 4941.04-00 | Definition of Self-Dealing | 03/10/2017 |
| 201710005 | 4942.01-01 | Non-Application to Operating Foundations | 03/10/2017 |
| 201710005 | 4942.03-07 | Set-Asides | 03/10/2017 |
| 201710005 | 4943.04-03 | Business Enterprise | 03/10/2017 |
| 201710005 | 4945.04-00 | Definition of Taxable Expenditure | 03/10/2017 |
| 201710005 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/10/2017 |
| 201710005 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/10/2017 |
| 201710004 | 2010.00-00 | Unified Credit Against Estate Tax | 03/10/2017 |
| 201710004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/10/2017 |
| 201710003 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 03/10/2017 |
| 201710003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/10/2017 |
| 201710002 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 03/10/2017 |
| 201710002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 03/10/2017 |
| 201710001 | 1362.04-00 | Inadvertent Terminations | 03/10/2017 |
| 201710000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/10/2017 |
| 201709023 | 408.03-00 | Rollover Contributions | 03/03/2017 |
| 201709022 | 2010.00-00 | Unified Credit Against Estate Tax | 03/03/2017 |
| 201709022 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2017 |
| 201709021 | 9100.09-00 | Section 442; Accounting Periods | 03/03/2017 |
| 201709020 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/03/2017 |
| 201709020 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 03/03/2017 |
