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 |
|---|---|---|---|
| 201548012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/27/2015 |
| 201548011 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/27/2015 |
| 201548010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/27/2015 |
| 201548009 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548008 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548007 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548006 | 38.00-00 | General Business Credit | 11/27/2015 |
| 201548006 | 39.00-00 | Carryback and Carryforward of Unused Credits | 11/27/2015 |
| 201548005 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548004 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 11/27/2015 |
| 201548004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 11/27/2015 |
| 201548003 | 165.06-03 | Other | 11/27/2015 |
| 201548002 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 11/27/2015 |
| 201548002 | 2642.00-00 | Inclusion Ratio | 11/27/2015 |
| 201548002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/27/2015 |
| 201548001 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 11/27/2015 |
| 201548001 | 2642.00-00 | Inclusion Ratio | 11/27/2015 |
| 201548001 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/27/2015 |
| 201548000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/27/2015 |
| 201547012 | 408.03-00 | Rollover Contributions | 11/20/2015 |
| 201547011 | 408.03-00 | Rollover Contributions | 11/20/2015 |
| 201547010 | 408.03-00 | Rollover Contributions | 11/20/2015 |
| 201547009 | 402.08-00 | Rollover Contributions | 11/20/2015 |
| 201547008 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/20/2015 |
| 201547007 | 4962.00-00 | Abatement of Private Foundation First Tier Taxes In Certain Cases | 11/20/2015 |
