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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 |
|---|---|---|---|
| 201706010 | 3121.00-00 | Definitions | 02/10/2017 |
| 201706009 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 02/10/2017 |
| 201706009 | 1031.02-00 | Like Kind Property | 02/10/2017 |
| 201706008 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/10/2017 |
| 201706008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2017 |
| 201706007 | 7701.00-00 | Definitions | 02/10/2017 |
| 201706007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/10/2017 |
| 201706006 | 215.08-04 | Specification In Instrument | 02/10/2017 |
| 201706005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/10/2017 |
| 201706005 | 355.01-00 | Spin-Off | 02/10/2017 |
| 201706005 | 355.03-00 | Active Business | 02/10/2017 |
| 201706005 | 355.03-01 | Five-Year Requirement | 02/10/2017 |
| 201706004 | 408.02-01 | Benefit Distributions | 02/10/2017 |
| 201706004 | 408.03-00 | Rollover Contributions | 02/10/2017 |
| 201706003 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/10/2017 |
| 201706003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2017 |
| 201706002 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/10/2017 |
| 201706002 | 2601.03-01 | Irrevocable Trusts | 02/10/2017 |
| 201706002 | 2601.04-00 | Transitional Rules | 02/10/2017 |
| 201706001 | 1362.00-00 | Election by Small Business Corporation | 02/10/2017 |
| 201706001 | 1362.04-00 | Inadvertent Terminations | 02/10/2017 |
| 201706000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/10/2017 |
| 201705009 | 408.03-00 | Rollover Contributions | 02/03/2017 |
| 201705008 | 754.02-00 | Timeliness of Election | 02/03/2017 |
| 201705008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/03/2017 |
