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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 |
|---|---|---|---|
| 201709005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2017 |
| 201709005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/03/2017 |
| 201709004 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 03/03/2017 |
| 201709003 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 03/03/2017 |
| 201709002 | 7701.00-00 | Definitions | 03/03/2017 |
| 201709002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/03/2017 |
| 201709001 | 1011.01-00 | Allocation of Basis | 03/03/2017 |
| 201709000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/03/2017 |
| 201708005 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/24/2017 |
| 201708004 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/24/2017 |
| 201708003 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/24/2017 |
| 201708002 | 4945.04-04 | Grants to Individuals | 02/24/2017 |
| 201708001 | 9100.22-00 | Other | 02/24/2017 |
| 201708001 | 992.02-00 | Election | 02/24/2017 |
| 201708000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/24/2017 |
| 201707013 | 4945.04-04 | Grants to Individuals | 02/17/2017 |
| 201707012 | 4945.04-04 | Grants to Individuals | 02/17/2017 |
| 201707011 | 754.02-00 | Timeliness of Election | 02/17/2017 |
| 201707011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/17/2017 |
| 201707010 | 857.02-03 | Income from Prohibited Transactions | 02/17/2017 |
| 201707009 | 853.01-00 | Election | 02/17/2017 |
| 201707009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/17/2017 |
| 201707008 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 02/17/2017 |
| 201707008 | 2041.03-00 | General Power v. Not a General Power | 02/17/2017 |
| 201707008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/17/2017 |
