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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 |
|---|---|---|---|
| 201603009 | 168.36-00 | Additional First Year Depreciation | 01/15/2016 |
| 201603008 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 01/15/2016 |
| 201603007 | 2010.00-00 | Unified Credit Against Estate Tax | 01/15/2016 |
| 201603007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2016 |
| 201603006 | 355.01-00 | Spin-Off | 01/15/2016 |
| 201603006 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/15/2016 |
| 201603005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2016 |
| 201603005 | 355.01-00 | Spin-Off | 01/15/2016 |
| 201603005 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/15/2016 |
| 201603004 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 01/15/2016 |
| 201603004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/15/2016 |
| 201603004 | 2056.07-00 | Qualified Terminable Interest Property | 01/15/2016 |
| 201603003 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/15/2016 |
| 201603003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/15/2016 |
| 201603002 | 1502.13-00 | Intercompany Transactions | 01/15/2016 |
| 201603002 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 01/15/2016 |
| 201603002 | 332.01-00 | Nonrecognition of Gain or Loss | 01/15/2016 |
| 201603001 | 1362.01-03 | Late Elections | 01/15/2016 |
| 201603001 | 1362.04-00 | Inadvertent Terminations | 01/15/2016 |
| 201603000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/15/2016 |
| 201602013 | 408.03-00 | Rollover Contributions | 01/08/2016 |
| 201602012 | 408.03-00 | Rollover Contributions | 01/08/2016 |
| 201602011 | 6213.09-00 | Coordination with Bankruptcy Code | 01/08/2016 |
| 201602010 | 6501.08-17 | Form and Contents of Waiver | 01/08/2016 |
