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 |
|---|---|---|---|
| 200616029 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616028 | 9100.09-00 | Section 442; Accounting Periods | 04/21/2006 |
| 200616028 | 444.03-00 | Procedural Requirements for Making Election | 04/21/2006 |
| 200616027 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616026 | 2518.00-00 | Disclaimers | 04/21/2006 |
| 200616026 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 04/21/2006 |
| 200616025 | 7701.00-00 | Definitions | 04/21/2006 |
| 200616025 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616024 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/21/2006 |
| 200616024 | 1361.03-02 | Qualified Subchapter S Trusts | 04/21/2006 |
| 200616023 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/21/2006 |
| 200616023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/21/2006 |
| 200616022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616022 | 2642.01-00 | Inclusion Ratio Defined | 04/21/2006 |
| 200616022 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 04/21/2006 |
| 200616021 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616020 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616019 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616018 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616017 | 7701.00-00 | Definitions | 04/21/2006 |
| 200616017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616015 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/21/2006 |
| 200616014 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616013 | 1362.01-03 | Late Elections | 04/21/2006 |
