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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 |
|---|---|---|---|
| 202250010 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/16/2022 |
| 202250009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/16/2022 |
| 202250009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/16/2022 |
| 202250008 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/16/2022 |
| 202250008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/16/2022 |
| 202250008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250007 | 1362.00-00 | Election by Small Business Corporation | 12/16/2022 |
| 202250007 | 1362.02-00 | Termination of Election | 12/16/2022 |
| 202250007 | 1362.02-02 | Ceases to be Small Business Corporation | 12/16/2022 |
| 202250007 | 1362.04-00 | Inadvertent Terminations | 12/16/2022 |
| 202250006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/16/2022 |
| 202250006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250005 | 7701.00-00 | Definitions | 12/16/2022 |
| 202250005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2022 |
| 202250004 | 163.10-13 | (TCJA) Exemptions, elections and exceptions (including allocations) | 12/16/2022 |
| 202250004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250003 | 754.02-00 | Timeliness of Election | 12/16/2022 |
| 202250002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/16/2022 |
| 202250002 | 754.02-00 | Timeliness of Election | 12/16/2022 |
| 202250002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/16/2022 |
| 202250001 | 7701.00-00 | Definitions | 12/16/2022 |
| 202250001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2022 |
