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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 |
|---|---|---|---|
| 202116002 | 2601.01-00 | Effective Dates | 04/23/2021 |
| 202116001 | 2519.00-00 | Disposition of Certain Life Estates | 04/23/2021 |
| 202116000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/23/2021 |
| 202115006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/16/2021 |
| 202115005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/16/2021 |
| 202115004 | 453.08-00 | Revocation of Elections | 04/16/2021 |
| 202115003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2021 |
| 202115002 | 2056.07-00 | Qualified Terminable Interest Property | 04/16/2021 |
| 202115002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2021 |
| 202115001 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 04/16/2021 |
| 202115001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 04/16/2021 |
| 202115000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/16/2021 |
| 202114026 | 4945.04-04 | Grants to Individuals | 04/09/2021 |
| 202114025 | 4945.04-04 | Grants to Individuals | 04/09/2021 |
| 202114024 | 4945.04-04 | Grants to Individuals | 04/09/2021 |
| 202114023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/09/2021 |
| 202114023 | 501.03-05 | Corporations | 04/09/2021 |
| 202114023 | 501.31-00 | Proof of Exemption | 04/09/2021 |
| 202114022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/09/2021 |
| 202114021 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/09/2021 |
| 202114020 | 61.00-00 | Gross Income v. Not Gross Income | 04/09/2021 |
| 202114019 | 471.00-00 | General Rule for Inventories | 04/09/2021 |
| 202114019 | 471.03-00 | Inventories at Cost | 04/09/2021 |
| 202114018 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/09/2021 |
| 202114017 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 04/09/2021 |
