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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 |
|---|---|---|---|
| 201933014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933014 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933013 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933012 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 08/16/2019 |
| 201933012 | 6501.08-03 | Conditional Waiver | 08/16/2019 |
| 201933011 | 6325.03-00 | Certificate of Discharge | 08/16/2019 |
| 201933010 | 6323.02-00 | Validity as Against Mortgages (See 6321.03-20) | 08/16/2019 |
| 201933009 | 1502.75-00 | Filing Requirements | 08/16/2019 |
| 201933009 | 1502.75-10 | When Group Remains in Existence | 08/16/2019 |
| 201933009 | 1502.76-00 | Taxable Year of Members of Group | 08/16/2019 |
| 201933008 | 468A.00-00 | Special Rules for Decommissioning Cost | 08/16/2019 |
| 201933007 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 08/16/2019 |
| 201933007 | 2055.12-07 | Guaranteed Annuity Lead Interest | 08/16/2019 |
| 201933006 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 08/16/2019 |
| 201933005 | 213.05-00 | Medical Care | 08/16/2019 |
| 201933004 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 08/16/2019 |
| 201933004 | 1362.01-01 | Shareholder Consent | 08/16/2019 |
| 201933004 | 1362.04-00 | Inadvertent Terminations | 08/16/2019 |
| 201933003 | 9100.10-01 | Accounting Methods | 08/16/2019 |
| 201933002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/16/2019 |
| 201933002 | 754.02-00 | Timeliness of Election | 08/16/2019 |
| 201933002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/16/2019 |
| 201933002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/16/2019 |
| 201933001 | 1361.00-00 | Definitions | 08/16/2019 |
| 201933001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/16/2019 |
