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 |
|---|---|---|---|
| 201927019 | 6331.00-00 | Levy and Distraint | 07/05/2019 |
| 201927018 | 3121.00-00 | Definitions | 07/05/2019 |
| 201927017 | 6038C.00-00 | Information with Respect to Certain Foreign Corporations | 07/05/2019 |
| 201927016 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 07/05/2019 |
| 201927015 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/05/2019 |
| 201927015 | 2642.00-00 | Inclusion Ratio | 07/05/2019 |
| 201927015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2019 |
| 201927014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/05/2019 |
| 201927014 | 2642.00-00 | Inclusion Ratio | 07/05/2019 |
| 201927014 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2019 |
| 201927013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/05/2019 |
| 201927013 | 2642.00-00 | Inclusion Ratio | 07/05/2019 |
| 201927013 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2019 |
| 201927012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/05/2019 |
| 201927012 | 7805.00-00 | Rules and Regulations | 07/05/2019 |
| 201927012 | 7805.04-01 | Retroactive Application of Rulings | 07/05/2019 |
| 201927012 | 7805.05-00 | Effect of Private Rulings | 07/05/2019 |
| 201927012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/05/2019 |
| 201927011 | 7701.00-00 | Definitions | 07/05/2019 |
| 201927010 | 411.10-00 | Applicable Defined Benefit Plans | 07/05/2019 |
| 201927010 | 413.04-02 | Deduction Limitations | 07/05/2019 |
| 201927010 | 413.05-00 | CSEC Plans | 07/05/2019 |
| 201927010 | 433.00-00 | Minimum Funding Standards for CSEC Plans | 07/05/2019 |
| 201927009 | 408.00-00 | Individual Retirement Accounts | 07/05/2019 |
| 201927009 | 408.03-00 | Rollover Contributions | 07/05/2019 |
