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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 |
|---|---|---|---|
| 202428002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/12/2024 |
| 202428002 | 2642.00-00 | Inclusion Ratio | 07/12/2024 |
| 202428002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2024 |
| 202428001 | 1362.04-00 | Inadvertent Terminations | 07/12/2024 |
| 202428000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/12/2024 |
| 202427007 | 4945.04-04 | Grants to Individuals | 07/05/2024 |
| 202427006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2024 |
| 202427006 | 992.02-00 | Election | 07/05/2024 |
| 202427005 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/05/2024 |
| 202427004 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 07/05/2024 |
| 202427004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 07/05/2024 |
| 202427004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2024 |
| 202427004 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/05/2024 |
| 202427003 | 7701.00-00 | Definitions | 07/05/2024 |
| 202427003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2024 |
| 202427003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/05/2024 |
| 202427002 | 1362.04-00 | Inadvertent Terminations | 07/05/2024 |
| 202427001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/05/2024 |
| 202427001 | 9100.22-00 | Other | 07/05/2024 |
| 202427000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/05/2024 |
| 202426018 | 4945.04-04 | Grants to Individuals | 06/28/2024 |
| 202426017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/28/2024 |
| 202426017 | 501.03-05 | Corporations | 06/28/2024 |
| 202426017 | 501.33-00 | Private v. Public Interest Served | 06/28/2024 |
| 202426016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/28/2024 |
