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 |
|---|---|---|---|
| 201721002 | 361.02-02 | Certain Transfers to Creditors | 05/26/2017 |
| 201721001 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/26/2017 |
| 201721001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/26/2017 |
| 201721000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/26/2017 |
| 201720011 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 05/19/2017 |
| 201720010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/19/2017 |
| 201720010 | 501.36-00 | Business Activities | 05/19/2017 |
| 201720009 | 414.00-00 | Definitions and Special Rules | 05/19/2017 |
| 201720009 | 414.09-00 | Certain Employee Contributions | 05/19/2017 |
| 201720008 | 856.00-00 | Definition of Real Estate Investment Trust | 05/19/2017 |
| 201720007 | 1361.01-04 | More than One Class of Stock | 05/19/2017 |
| 201720007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/19/2017 |
| 201720007 | 1362.01-00 | Eligible v. Ineligible | 05/19/2017 |
| 201720007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2017 |
| 201720006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/19/2017 |
| 201720006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/19/2017 |
| 201720005 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/19/2017 |
| 201720005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/19/2017 |
| 201720004 | 1272.05-00 | OID Election | 05/19/2017 |
| 201720004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2017 |
| 201720003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2017 |
| 201720003 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 05/19/2017 |
| 201720002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/19/2017 |
| 201720001 | 115.00-00 | Income of States, Municipalities, etc. | 05/19/2017 |
| 201720000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/19/2017 |
