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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 |
|---|---|---|---|
| 201543013 | 162.29-00 | Gift v. Deductible Expense | 10/23/2015 |
| 201543012 | 414.08-00 | Church Plan | 10/23/2015 |
| 201543011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2015 |
| 201543010 | 7701.00-00 | Definitions | 10/23/2015 |
| 201543010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/23/2015 |
| 201543009 | 9100.22-00 | Other | 10/23/2015 |
| 201543009 | 992.02-00 | Election | 10/23/2015 |
| 201543008 | 1092.00-00 | Straddles | 10/23/2015 |
| 201543008 | 1092.05-00 | Mixed Straddles | 10/23/2015 |
| 201543008 | 1092.05-02 | Mixed Straddle Account | 10/23/2015 |
| 201543007 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 10/23/2015 |
| 201543007 | 884.08-10 | Complete Termination of a U. S. Business | 10/23/2015 |
| 201543007 | 9100.22-00 | Other | 10/23/2015 |
| 201543006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/23/2015 |
| 201543006 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/23/2015 |
| 201543005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2015 |
| 201543005 | 9100.22-00 | Other | 10/23/2015 |
| 201543004 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 10/23/2015 |
| 201543003 | 162.36-02 | Covered Employees | 10/23/2015 |
| 201543002 | 754.02-00 | Timeliness of Election | 10/23/2015 |
| 201543002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/23/2015 |
| 201543001 | 168.20-00 | Classification of Property | 10/23/2015 |
| 201543000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/23/2015 |
| 201542012 | 4971.08-00 | Liquidity Shortfall | 10/16/2015 |
| 201542011 | 408.03-00 | Rollover Contributions | 10/16/2015 |
