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 |
|---|---|---|---|
| 201731009 | 457.05-02 | State | 08/04/2017 |
| 201731008 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/04/2017 |
| 201731008 | 337.01-01 | Date Plan Adopted | 08/04/2017 |
| 201731008 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/04/2017 |
| 201731008 | 354.05-00 | Substantially All of the Assets | 08/04/2017 |
| 201731008 | 368.03-00 | Stock for Property (Type "C") | 08/04/2017 |
| 201731008 | 368.03-01 | Substantially All the Property | 08/04/2017 |
| 201731008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/04/2017 |
| 201731007 | 1362.01-03 | Late Elections | 08/04/2017 |
| 201731006 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 08/04/2017 |
| 201731006 | 2056.01-00 | Terminable Interests | 08/04/2017 |
| 201731006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/04/2017 |
| 201731006 | 2632.03-00 | Allocation of Unused GST Exemption | 08/04/2017 |
| 201731006 | 2652.00-00 | Other Definitions | 08/04/2017 |
| 201731006 | 2652.01-00 | Transferor Defined | 08/04/2017 |
| 201731006 | 2652.01-02 | Special Election for QTIP | 08/04/2017 |
| 201731006 | 2654.00-00 | Special Rules | 08/04/2017 |
| 201731006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/04/2017 |
| 201731005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/04/2017 |
| 201731005 | 2642.00-00 | Inclusion Ratio | 08/04/2017 |
| 201731004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/04/2017 |
| 201731004 | 355.01-00 | Spin-Off | 08/04/2017 |
| 201731004 | 355.05-01 | Distribution of Control | 08/04/2017 |
| 201731004 | 361.02-02 | Certain Transfers to Creditors | 08/04/2017 |
| 201731003 | 355.01-00 | Spin-Off | 08/04/2017 |
