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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.
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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 |
|---|---|---|---|
| 201648003 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 11/25/2016 |
| 201648003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 11/25/2016 |
| 201648002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/25/2016 |
| 201648001 | 71.00-00 | Alimony--Separate Maintenance Payments | 11/25/2016 |
| 201648000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/25/2016 |
| 201647014 | 408.03-00 | Rollover Contributions | 11/18/2016 |
| 201647013 | 4945.04-04 | Grants to Individuals | 11/18/2016 |
| 201647012 | 4945.04-04 | Grants to Individuals | 11/18/2016 |
| 201647011 | 4945.04-04 | Grants to Individuals | 11/18/2016 |
| 201647010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/18/2016 |
| 201647009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/18/2016 |
| 201647008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/18/2016 |
| 201647007 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 11/18/2016 |
| 201647007 | 199.03-00 | Domestic Production Gross Receipts (DPGR) | 11/18/2016 |
| 201647006 | 468A.04-02 | Revised Schedules | 11/18/2016 |
| 201647005 | 856.00-00 | Definition of Real Estate Investment Trust | 11/18/2016 |
| 201647004 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 11/18/2016 |
| 201647004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 11/18/2016 |
| 201647003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/18/2016 |
| 201647003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/18/2016 |
| 201647002 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 11/18/2016 |
| 201647002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/18/2016 |
| 201647001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/18/2016 |
| 201647001 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/18/2016 |
| 201647001 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/18/2016 |
