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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 |
|---|---|---|---|
| 201705007 | 856.00-00 | Definition of Real Estate Investment Trust | 02/03/2017 |
| 201705007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/03/2017 |
| 201705006 | 1362.01-03 | Late Elections | 02/03/2017 |
| 201705005 | 853.01-00 | Election | 02/03/2017 |
| 201705005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/03/2017 |
| 201705004 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 02/03/2017 |
| 201705003 | 61.00-00 | Gross Income v. Not Gross Income | 02/03/2017 |
| 201705003 | 817.00-00 | Treatment of Variable Contracts | 02/03/2017 |
| 201705002 | 2642.00-00 | Inclusion Ratio | 02/03/2017 |
| 201705002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/03/2017 |
| 201705001 | 117.05-00 | Limitation | 02/03/2017 |
| 201705001 | 117.05-06 | Reporting and Withholding Requirements | 02/03/2017 |
| 201705000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/03/2017 |
| 201704024 | 4945.04-04 | Grants to Individuals | 01/27/2017 |
| 201704023 | 4945.04-04 | Grants to Individuals | 01/27/2017 |
| 201704022 | 4945.04-04 | Grants to Individuals | 01/27/2017 |
| 201704021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/27/2017 |
| 201704021 | 501.33-00 | Private v. Public Interest Served | 01/27/2017 |
| 201704021 | 501.36-00 | Business Activities | 01/27/2017 |
| 201704020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/27/2017 |
| 201704020 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/27/2017 |
| 201704020 | 501.33-00 | Private v. Public Interest Served | 01/27/2017 |
| 201704019 | 501.03-07 | Civil Rights Groups | 01/27/2017 |
| 201704018 | 501.03-05 | Corporations | 01/27/2017 |
| 201704017 | 856.00-00 | Definition of Real Estate Investment Trust | 01/27/2017 |
