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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 |
|---|---|---|---|
| 201803001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/19/2018 |
| 201803001 | 2642.01-00 | Inclusion Ratio Defined | 01/19/2018 |
| 201803001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2018 |
| 201803000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/19/2018 |
| 201802019 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/12/2018 |
| 201802018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/12/2018 |
| 201802017 | 509.01-01 | Private Foundation | 01/12/2018 |
| 201802016 | 501.03-30 | Organizational and Operational Tests | 01/12/2018 |
| 201802015 | 501.03-30 | Organizational and Operational Tests | 01/12/2018 |
| 201802014 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/12/2018 |
| 201802013 | 9100.09-00 | Section 442; Accounting Periods | 01/12/2018 |
| 201802012 | 9100.09-00 | Section 442; Accounting Periods | 01/12/2018 |
| 201802011 | 9100.09-00 | Section 442; Accounting Periods | 01/12/2018 |
| 201802010 | 9100.09-00 | Section 442; Accounting Periods | 01/12/2018 |
| 201802009 | 1502.75-00 | Filing Requirements | 01/12/2018 |
| 201802009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/12/2018 |
| 201802008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/12/2018 |
| 201802008 | 9100.22-00 | Other | 01/12/2018 |
| 201802007 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/12/2018 |
| 201802007 | 355.01-00 | Spin-Off | 01/12/2018 |
| 201802007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/12/2018 |
| 201802007 | 361.02-02 | Certain Transfers to Creditors | 01/12/2018 |
| 201802006 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 01/12/2018 |
| 201802006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802005 | 7701.00-00 | Definitions | 01/12/2018 |
