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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 |
|---|---|---|---|
| 201852009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/01/2019 |
| 201852009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/01/2019 |
| 201852009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/01/2019 |
| 201852009 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/01/2019 |
| 201852008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852008 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852007 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852006 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852005 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852004 | 1362.01-03 | Late Elections | 02/01/2019 |
| 201852004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/01/2019 |
| 201852003 | 1362.04-00 | Inadvertent Terminations | 02/01/2019 |
| 201852002 | 1362.01-00 | Eligible v. Ineligible | 02/01/2019 |
| 201852001 | 1361.03-03 | Electing Small Business Trusts | 02/01/2019 |
| 201852001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/01/2019 |
| 201852001 | 1362.04-00 | Inadvertent Terminations | 02/01/2019 |
| 201852000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/01/2019 |
| 201851008 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/21/2018 |
