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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 |
|---|---|---|---|
| 201440007 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/03/2014 |
| 201440007 | 2511.11-00 | Gift of Remainder | 10/03/2014 |
| 201440006 | 301.00-00 | Distributions of Property | 10/03/2014 |
| 201440006 | 305.03-00 | Distributions in Lieu of Money | 10/03/2014 |
| 201440005 | 7701.00-00 | Definitions | 10/03/2014 |
| 201440005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2014 |
| 201440004 | 453.00-00 | Installment Method (Available v. Not Available) | 10/03/2014 |
| 201440004 | 453.08-00 | Revocation of Elections | 10/03/2014 |
| 201440003 | 754.02-00 | Timeliness of Election | 10/03/2014 |
| 201440003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/03/2014 |
| 201440002 | 7701.00-00 | Definitions | 10/03/2014 |
| 201440002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2014 |
| 201440001 | 7701.00-00 | Definitions | 10/03/2014 |
| 201440001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2014 |
| 201440000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/03/2014 |
| 201439006 | 408A.00-00 | Roth IRA | 09/26/2014 |
| 201439006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2014 |
| 201439005 | 408.03-00 | Rollover Contributions | 09/26/2014 |
| 201439004 | 408.03-00 | Rollover Contributions | 09/26/2014 |
| 201439003 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 09/26/2014 |
| 201439002 | 6229.00-00 | Period of Limitations for Making Assessments | 09/26/2014 |
| 201439001 | 263A.03-01 | Direct Costs | 09/26/2014 |
| 201439001 | 263A.04-00 | Allocation Methods | 09/26/2014 |
| 201439001 | 263A.04-05 | Simplified Production Method | 09/26/2014 |
| 201439000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/26/2014 |
