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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201852017 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 02/01/2019 |
| 201852016 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 02/01/2019 |
| 201852016 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 02/01/2019 |
| 201852015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/01/2019 |
| 201852015 | 355.01-00 | Spin-Off | 02/01/2019 |
| 201852015 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 02/01/2019 |
| 201852015 | 361.02-02 | Certain Transfers to Creditors | 02/01/2019 |
| 201852014 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/01/2019 |
| 201852014 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/01/2019 |
| 201852014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/01/2019 |
| 201852014 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/01/2019 |
| 201852014 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/01/2019 |
| 201852013 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/01/2019 |
| 201852013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852013 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/01/2019 |
| 201852012 | 4942.03-02 | Distributable Amount | 02/01/2019 |
| 201852012 | 4942.03-05 | Qualifying Distribution | 02/01/2019 |
| 201852012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852011 | 1361.00-00 | Definitions | 02/01/2019 |
| 201852011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/01/2019 |
| 201852011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852010 | 7701.00-00 | Definitions | 02/01/2019 |
| 201852010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/01/2019 |
| 201852009 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/01/2019 |
