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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.
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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 |
|---|---|---|---|
| 202117014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/30/2021 |
| 202117014 | 501.03-30 | Organizational and Operational Tests | 04/30/2021 |
| 202117013 | 468A.06-03 | Disposition of Interest | 04/30/2021 |
| 202117012 | 274.15-00 | Aircraft Personal Use Allocation Method | 04/30/2021 |
| 202117011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/30/2021 |
| 202117011 | 9100.22-00 | Other | 04/30/2021 |
| 202117010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/30/2021 |
| 202117010 | 9100.22-00 | Other | 04/30/2021 |
| 202117009 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/30/2021 |
| 202117008 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/30/2021 |
| 202117007 | 7701.00-00 | Definitions | 04/30/2021 |
| 202117007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2021 |
| 202117007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/30/2021 |
| 202117006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/30/2021 |
| 202117005 | 468A.00-00 | Special Rules for Decommissioning Cost | 04/30/2021 |
| 202117004 | 468A.06-03 | Disposition of Interest | 04/30/2021 |
| 202117003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/30/2021 |
| 202117003 | 2642.00-00 | Inclusion Ratio | 04/30/2021 |
| 202117003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2021 |
| 202117002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/30/2021 |
| 202117002 | 2642.00-00 | Inclusion Ratio | 04/30/2021 |
| 202117002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2021 |
| 202117001 | 2642.00-00 | Inclusion Ratio | 04/30/2021 |
| 202117001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2021 |
| 202117000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/30/2021 |
