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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.
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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 |
|---|---|---|---|
| 202133006 | 2642.00-00 | Inclusion Ratio | 08/20/2021 |
| 202133006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/20/2021 |
| 202133005 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 08/20/2021 |
| 202133005 | 1223.00-00 | Holding Period of Capital Assets | 08/20/2021 |
| 202133005 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/20/2021 |
| 202133005 | 61.00-00 | Gross Income v. Not Gross Income | 08/20/2021 |
| 202133005 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 08/20/2021 |
| 202133005 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 08/20/2021 |
| 202133004 | 7701.00-00 | Definitions | 08/20/2021 |
| 202133004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2021 |
| 202133003 | 856.01-00 | Income Requirements | 08/20/2021 |
| 202133003 | 856.04-00 | Rents From Real Property | 08/20/2021 |
| 202133002 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/20/2021 |
| 202133002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/20/2021 |
| 202133001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2021 |
| 202133000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/20/2021 |
| 202132011 | 4945.04-04 | Grants to Individuals | 08/13/2021 |
| 202132010 | 4945.04-04 | Grants to Individuals | 08/13/2021 |
| 202132009 | 61.13-00 | Refunds and Reimbursements | 08/13/2021 |
| 202132008 | 9100.22-00 | Other | 08/13/2021 |
| 202132007 | 7701.00-00 | Definitions | 08/13/2021 |
| 202132007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/2021 |
| 202132007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2021 |
