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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 |
|---|---|---|---|
| 201734005 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/25/2017 |
| 201734005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/25/2017 |
| 201734004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/25/2017 |
| 201734004 | 355.01-00 | Spin-Off | 08/25/2017 |
| 201734004 | 355.06-00 | Device | 08/25/2017 |
| 201734003 | 382.02-05 | Closing of the Books | 08/25/2017 |
| 201734003 | 9100.22-00 | Other | 08/25/2017 |
| 201734002 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/25/2017 |
| 201734002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/25/2017 |
| 201734001 | 853.01-00 | Election | 08/25/2017 |
| 201734001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/25/2017 |
| 201734000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/25/2017 |
| 201733019 | 509.02-01 | Publicly Supported Organizations | 08/18/2017 |
| 201733018 | 4945.04-04 | Grants to Individuals | 08/18/2017 |
| 201733017 | 501.33-00 | Private v. Public Interest Served | 08/18/2017 |
| 201733017 | 501.35-00 | "Exclusively" Test | 08/18/2017 |
| 201733016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/18/2017 |
| 201733016 | 501.06-01 | Performance of Particular Services for Members | 08/18/2017 |
| 201733015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/18/2017 |
| 201733015 | 501.33-00 | Private v. Public Interest Served | 08/18/2017 |
| 201733015 | 501.36-01 | Section 501(c)(3) Organizations | 08/18/2017 |
| 201733014 | 597.05-01 | Basis | 08/18/2017 |
| 201733014 | 597.06-00 | Taxable Transfers | 08/18/2017 |
| 201733014 | 597.12-00 | Anti-Abuse | 08/18/2017 |
| 201733013 | 6031.04-02 | Penalties | 08/18/2017 |
