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 |
|---|---|---|---|
| 201737016 | 408.03-00 | Rollover Contributions | 09/15/2017 |
| 201737015 | 4945.04-04 | Grants to Individuals | 09/15/2017 |
| 201737014 | 4945.04-04 | Grants to Individuals | 09/15/2017 |
| 201737013 | 501.03-30 | Organizational and Operational Tests | 09/15/2017 |
| 201737013 | 501.35-00 | "Exclusively" Test | 09/15/2017 |
| 201737012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/15/2017 |
| 201737011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2017 |
| 201737011 | 1091.00-00 | Loss From Wash Sales of Stock or Securities | 09/15/2017 |
| 201737011 | 165.00-00 | Deductions For Losses | 09/15/2017 |
| 201737011 | 267.05-00 | Limitation on Gain Where Loss Previously Disallowed | 09/15/2017 |
| 201737011 | 707.02-00 | Sales or Exchanges With Respect to Controlled Partnership | 09/15/2017 |
| 201737010 | 368.06-00 | Change in Identity, etc. (Type "F") | 09/15/2017 |
| 201737009 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/15/2017 |
| 201737009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/15/2017 |
| 201737008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/15/2017 |
| 201737008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 09/15/2017 |
| 201737007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/15/2017 |
| 201737007 | 2642.00-00 | Inclusion Ratio | 09/15/2017 |
| 201737007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2017 |
| 201737006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/15/2017 |
| 201737006 | 2642.00-00 | Inclusion Ratio | 09/15/2017 |
| 201737006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/15/2017 |
| 201737005 | 1361.03-03 | Electing Small Business Trusts | 09/15/2017 |
| 201737005 | 1362.02-02 | Ceases to be Small Business Corporation | 09/15/2017 |
| 201737005 | 1362.04-00 | Inadvertent Terminations | 09/15/2017 |
