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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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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 |
|---|---|---|---|
| 201826009 | 414.08-00 | Church Plan | 06/29/2018 |
| 201826008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/29/2018 |
| 201826006 | 2642.00-00 | Inclusion Ratio | 06/29/2018 |
| 201826006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826004 | 338.01-02 | Time in which Election must be made | 06/29/2018 |
| 201826004 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/29/2018 |
| 201826003 | 4121.00-00 | Imposition of Tax on Coal | 06/29/2018 |
| 201826002 | 7701.00-00 | Definitions | 06/29/2018 |
| 201826002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2018 |
| 201826001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/29/2018 |
| 201826001 | 2642.00-00 | Inclusion Ratio | 06/29/2018 |
| 201826001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/29/2018 |
| 201825035 | 4945.04-04 | Grants to Individuals | 06/22/2018 |
| 201825034 | 4945.04-04 | Grants to Individuals | 06/22/2018 |
| 201825033 | 4945.04-04 | Grants to Individuals | 06/22/2018 |
