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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 |
|---|---|---|---|
| 201735007 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/01/2017 |
| 201735007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/01/2017 |
| 201735006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/01/2017 |
| 201735006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/01/2017 |
| 201735005 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 09/01/2017 |
| 201735005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/01/2017 |
| 201735005 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/01/2017 |
| 201735004 | 9100.09-00 | Section 442; Accounting Periods | 09/01/2017 |
| 201735003 | 9100.22-00 | Other | 09/01/2017 |
| 201735003 | 992.01-02 | Qualified Export Assets | 09/01/2017 |
| 201735002 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/01/2017 |
| 201735002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/01/2017 |
| 201735001 | 115.00-00 | Income of States, Municipalities, etc. | 09/01/2017 |
| 201735001 | 115.07-00 | Filing Requirements | 09/01/2017 |
| 201735001 | 6012.05-01 | Estates or Trusts | 09/01/2017 |
| 201735000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/01/2017 |
| 201734011 | 4945.04-04 | Grants to Individuals | 08/25/2017 |
| 201734010 | 501.03-30 | Organizational and Operational Tests | 08/25/2017 |
| 201734009 | 501.09-03 | Inurement | 08/25/2017 |
| 201734009 | 501.36-00 | Business Activities | 08/25/2017 |
| 201734008 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/25/2017 |
| 201734008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/25/2017 |
| 201734007 | 7701.00-00 | Definitions | 08/25/2017 |
| 201734006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/25/2017 |
| 201734006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/25/2017 |
