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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 |
|---|---|---|---|
| 201738012 | 501.03-30 | Organizational and Operational Tests | 09/22/2017 |
| 201738011 | 1362.02-00 | Termination of Election | 09/22/2017 |
| 201738011 | 1362.02-03 | Passive Investment Income | 09/22/2017 |
| 201738010 | 7701.00-00 | Definitions | 09/22/2017 |
| 201738009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/22/2017 |
| 201738009 | 2642.00-00 | Inclusion Ratio | 09/22/2017 |
| 201738009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/22/2017 |
| 201738008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/22/2017 |
| 201738008 | 2642.00-00 | Inclusion Ratio | 09/22/2017 |
| 201738008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/22/2017 |
| 201738007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/22/2017 |
| 201738007 | 754.02-00 | Timeliness of Election | 09/22/2017 |
| 201738007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/22/2017 |
| 201738007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/22/2017 |
| 201738006 | 1502.75-00 | Filing Requirements | 09/22/2017 |
| 201738006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/22/2017 |
| 201738005 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/22/2017 |
| 201738005 | 9100.22-00 | Other | 09/22/2017 |
| 201738004 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 09/22/2017 |
| 201738004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/22/2017 |
| 201738003 | 860D.00-00 | REMIC Defined | 09/22/2017 |
| 201738002 | 338.01-02 | Time in which Election must be made | 09/22/2017 |
| 201738002 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/22/2017 |
| 201738001 | 860D.00-00 | REMIC Defined | 09/22/2017 |
| 201738000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/22/2017 |
