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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 |
|---|---|---|---|
| 201937010 | 2642.00-00 | Inclusion Ratio | 09/13/2019 |
| 201937010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/13/2019 |
| 201937009 | 2642.00-00 | Inclusion Ratio | 09/13/2019 |
| 201937009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937008 | 7701.00-00 | Definitions | 09/13/2019 |
| 201937008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2019 |
| 201937007 | 7701.00-00 | Definitions | 09/13/2019 |
| 201937007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2019 |
| 201937006 | 468A.00-00 | Special Rules for Decommissioning Cost | 09/13/2019 |
| 201937005 | 1361.03-02 | Qualified Subchapter S Trusts | 09/13/2019 |
| 201937005 | 1362.04-00 | Inadvertent Terminations | 09/13/2019 |
| 201937004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 09/13/2019 |
| 201937004 | 4942.03-05 | Qualifying Distribution | 09/13/2019 |
| 201937004 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/13/2019 |
| 201937003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 09/13/2019 |
| 201937002 | 9100.22-00 | Other | 09/13/2019 |
| 201937001 | 7701.00-00 | Definitions | 09/13/2019 |
| 201937001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2019 |
| 201937000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/13/2019 |
| 201936013 | 4945.04-04 | Grants to Individuals | 09/06/2019 |
| 201936012 | 4945.04-04 | Grants to Individuals | 09/06/2019 |
| 201936011 | 4945.04-04 | Grants to Individuals | 09/06/2019 |
