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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 |
|---|---|---|---|
| 201732035 | 501.07-00 | Social Clubs | 08/11/2017 |
| 201732034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/11/2017 |
| 201732033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/11/2017 |
| 201732032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/11/2017 |
| 201732031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/11/2017 |
| 201732030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/11/2017 |
| 201732029 | 2001.00-00 | Imposition and Rate of Tax | 08/11/2017 |
| 201732029 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/11/2017 |
| 201732029 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/11/2017 |
| 201732029 | 2642.00-00 | Inclusion Ratio | 08/11/2017 |
| 201732028 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/11/2017 |
| 201732027 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/11/2017 |
| 201732027 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/11/2017 |
| 201732026 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/11/2017 |
| 201732025 | 1502.75-00 | Filing Requirements | 08/11/2017 |
| 201732025 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/11/2017 |
| 201732024 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/11/2017 |
| 201732023 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/11/2017 |
| 201732023 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/11/2017 |
| 201732022 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/11/2017 |
| 201732022 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/11/2017 |
| 201732021 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 08/11/2017 |
| 201732020 | 1362.00-00 | Election by Small Business Corporation | 08/11/2017 |
| 201732020 | 1362.01-00 | Eligible v. Ineligible | 08/11/2017 |
| 201732020 | 1362.01-02 | Election After Termination | 08/11/2017 |
