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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201845014 | 664.03-02 | Charitable Remainder Unitrust | 11/09/2018 |
| 201845013 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/09/2018 |
| 201845013 | 1362.01-03 | Late Elections | 11/09/2018 |
| 201845012 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2018 |
| 201845012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845011 | 1362.00-00 | Election by Small Business Corporation | 11/09/2018 |
| 201845011 | 1362.01-00 | Eligible v. Ineligible | 11/09/2018 |
| 201845011 | 1362.01-02 | Election After Termination | 11/09/2018 |
| 201845010 | 2652.01-02 | Special Election for QTIP | 11/09/2018 |
| 201845010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845009 | 355.01-00 | Spin-Off | 11/09/2018 |
| 201845009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/09/2018 |
| 201845008 | 1361.03-03 | Electing Small Business Trusts | 11/09/2018 |
| 201845008 | 1362.02-02 | Ceases to be Small Business Corporation | 11/09/2018 |
| 201845007 | 2642.00-00 | Inclusion Ratio | 11/09/2018 |
| 201845007 | 2654.03-00 | Separate Shares | 11/09/2018 |
| 201845007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2018 |
| 201845006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/09/2018 |
| 201845006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/09/2018 |
| 201845006 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/09/2018 |
| 201845005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 11/09/2018 |
| 201845005 | 1362.04-00 | Inadvertent Terminations | 11/09/2018 |
| 201845004 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 11/09/2018 |
| 201845004 | 1362.04-00 | Inadvertent Terminations | 11/09/2018 |
| 201845003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 11/09/2018 |
