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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전시 13101 - 13125 of 76797
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 201850015 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 12/14/2018 |
| 201850015 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 12/14/2018 |
| 201850014 | 1031.02-00 | Like Kind Property | 12/14/2018 |
| 201850013 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 12/14/2018 |
| 201850013 | 9100.10-01 | Accounting Methods | 12/14/2018 |
| 201850012 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/14/2018 |
| 201850011 | 414.18-00 | Separate Lines of Business and Operating Units | 12/14/2018 |
| 201850010 | 2056.01-00 | Terminable Interests | 12/14/2018 |
| 201850010 | 2652.01-02 | Special Election for QTIP | 12/14/2018 |
| 201850010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/14/2018 |
| 201850009 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/14/2018 |
| 201850009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/14/2018 |
| 201850009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/14/2018 |
| 201850008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/14/2018 |
| 201850008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/14/2018 |
| 201850008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/14/2018 |
| 201850007 | 468A.04-02 | Revised Schedules | 12/14/2018 |
| 201850006 | 1014.00-00 | Basis of Property Acquired From a Decedent | 12/14/2018 |
| 201850006 | 2041.03-00 | General Power v. Not a General Power | 12/14/2018 |
| 201850006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/14/2018 |
| 201850006 | 2514.02-00 | Power Created After October 21, 1942 | 12/14/2018 |
| 201850006 | 671.03-00 | Allocation of Income and Deductions | 12/14/2018 |
| 201850005 | 1014.00-00 | Basis of Property Acquired From a Decedent | 12/14/2018 |
| 201850005 | 2041.03-00 | General Power v. Not a General Power | 12/14/2018 |
| 201850005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/14/2018 |
