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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 |
|---|---|---|---|
| 201704004 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/27/2017 |
| 201704004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
| 201704003 | 165.00-00 | Deductions For Losses | 01/27/2017 |
| 201704003 | 165.06-00 | Worthless Securities | 01/27/2017 |
| 201704003 | 165.06-02 | Securities In Affiliated Corporations | 01/27/2017 |
| 201704002 | 7701.00-00 | Definitions | 01/27/2017 |
| 201704002 | 7701.03-00 | Association v. Trust | 01/27/2017 |
| 201704002 | 7701.03-06 | Liquidating Trusts | 01/27/2017 |
| 201704001 | 7701.00-00 | Definitions | 01/27/2017 |
| 201704001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
| 201704000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/27/2017 |
| 201703016 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/20/2017 |
| 201703015 | 4945.04-04 | Grants to Individuals | 01/20/2017 |
| 201703014 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 01/20/2017 |
| 201703014 | 501.09-01 | Permissible Benefits | 01/20/2017 |
| 201703014 | 501.09-04 | Membership | 01/20/2017 |
| 201703013 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 01/20/2017 |
| 201703012 | 355.05-01 | Distribution of Control | 01/20/2017 |
| 201703012 | 357.02-02 | Exceptions | 01/20/2017 |
| 201703012 | 361.02-02 | Certain Transfers to Creditors | 01/20/2017 |
| 201703011 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/20/2017 |
| 201703011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/20/2017 |
| 201703010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/20/2017 |
| 201703010 | 9100.22-00 | Other | 01/20/2017 |
| 201703009 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/20/2017 |
