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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 |
|---|---|---|---|
| 201722005 | 2010.03-01 | Deceased Spousal Unused Exclusion Amount | 06/02/2017 |
| 201722005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 06/02/2017 |
| 201722004 | 61.00-00 | Gross Income v. Not Gross Income | 06/02/2017 |
| 201722003 | 9100.22-00 | Other | 06/02/2017 |
| 201722003 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 06/02/2017 |
| 201722002 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2017 |
| 201722001 | 168.29-02 | Tax-Exempt Use Property | 06/02/2017 |
| 201722001 | 9100.04-00 | Section 168; MACRS | 06/02/2017 |
| 201722000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/02/2017 |
| 201721025 | 408.03-00 | Rollover Contributions | 05/26/2017 |
| 201721024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/26/2017 |
| 201721023 | 4945.04-04 | Grants to Individuals | 05/26/2017 |
| 201721022 | 501.03-05 | Corporations | 05/26/2017 |
| 201721022 | 501.35-00 | "Exclusively" Test | 05/26/2017 |
| 201721021 | 501.10-00 | Domestic Fraternal Societies, Orders, and Associations | 05/26/2017 |
| 201721020 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/26/2017 |
| 201721019 | 6231.03-00 | Partnership Item | 05/26/2017 |
| 201721018 | 6331.00-00 | Levy and Distraint | 05/26/2017 |
| 201721017 | 6103.11-06 | Disclosure for Investigative Purposes | 05/26/2017 |
| 201721016 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 05/26/2017 |
| 201721015 | 163.00-00 | Interest | 05/26/2017 |
| 201721014 | 301.00-00 | Distributions of Property | 05/26/2017 |
| 201721014 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 05/26/2017 |
| 201721014 | 361.02-01 | Distributions of Appreciated Property | 05/26/2017 |
| 201721013 | 704.00-00 | Partner's Distributive Share | 05/26/2017 |
