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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 |
|---|---|---|---|
| 201839006 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 09/28/2018 |
| 201839006 | 361.02-00 | Distributions | 09/28/2018 |
| 201839006 | 361.02-02 | Certain Transfers to Creditors | 09/28/2018 |
| 201839006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/28/2018 |
| 201839006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/28/2018 |
| 201839005 | 402.08-05 | By a Surviving Spouse | 09/28/2018 |
| 201839004 | 754.02-00 | Timeliness of Election | 09/28/2018 |
| 201839004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/28/2018 |
| 201839003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/28/2018 |
| 201839003 | 2642.00-00 | Inclusion Ratio | 09/28/2018 |
| 201839003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/28/2018 |
| 201839002 | 168.36-00 | Additional First Year Depreciation | 09/28/2018 |
| 201839001 | 2642.00-00 | Inclusion Ratio | 09/28/2018 |
| 201839001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/28/2018 |
| 201839000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/28/2018 |
| 201838010 | 4945-04-04 | Grants to Individuals | 09/21/2018 |
| 201838009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/21/2018 |
| 201838009 | 501.03-30 | Organizational and Operational Tests | 09/21/2018 |
| 201838008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/21/2018 |
| 201838008 | 501.03-05 | Corporations | 09/21/2018 |
| 201838008 | 501.33-00 | Private v. Public Interest Served | 09/21/2018 |
| 201838007 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/21/2018 |
| 201838007 | 2041.03-00 | General Power v. Not a General Power | 09/21/2018 |
| 201838007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/21/2018 |
| 201838007 | 2514.02-00 | Power Created After October 21, 1942 | 09/21/2018 |
