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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 |
|---|---|---|---|
| 201821004 | 115.00-00 | Income of States, Municipalities, etc. | 05/25/2018 |
| 201821004 | 6012.05-01 | Estates or Trusts | 05/25/2018 |
| 201821003 | 115.00-00 | Income of States, Municipalities, etc. | 05/25/2018 |
| 201821003 | 6012.05-01 | Estates or Trusts | 05/25/2018 |
| 201821002 | 115.00-00 | Income of States, Municipalities, etc. | 05/25/2018 |
| 201821002 | 6012.05-01 | Estates or Trusts | 05/25/2018 |
| 201821001 | 1362.04-00 | Inadvertent Terminations | 05/25/2018 |
| 201821000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/25/2018 |
| 201820021 | 4945.04-04 | Grants to Individuals | 05/18/2018 |
| 201820020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/18/2018 |
| 201820019 | 501.06-01 | Performance of Particular Services for Members | 05/18/2018 |
| 201820018 | 6331.00-00 | Levy and Distraint | 05/18/2018 |
| 201820018 | 6335.00-00 | Sale of Seized Property | 05/18/2018 |
| 201820017 | 7701.00-00 | Definitions | 05/18/2018 |
| 201820017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/18/2018 |
| 201820016 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 05/18/2018 |
| 201820016 | 355.01-00 | Spin-Off | 05/18/2018 |
| 201820015 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/18/2018 |
| 201820015 | 2652.01-02 | Special Election for QTIP | 05/18/2018 |
| 201820015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2018 |
| 201820014 | 1092.05-00 | Mixed Straddles | 05/18/2018 |
| 201820014 | 1092.05-02 | Mixed Straddle Account | 05/18/2018 |
| 201820013 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 05/18/2018 |
| 201820012 | 856.01-00 | Income Requirements | 05/18/2018 |
| 201820011 | 7701.00-00 | Definitions | 05/18/2018 |
