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 |
|---|---|---|---|
| 201714033 | 4945.04-04 | Grants to Individuals | 04/07/2017 |
| 201714032 | 4945.04-04 | Grants to Individuals | 04/07/2017 |
| 201714031 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/07/2017 |
| 201714031 | 501.33-00 | Private v. Public Interest Served | 04/07/2017 |
| 201714031 | 501.36-00 | Business Activities | 04/07/2017 |
| 201714030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/07/2017 |
| 201714030 | 501.33-00 | Private v. Public Interest Served | 04/07/2017 |
| 201714029 | 199.04-01 | Cost of Goods Sold Allocable to Domestic Production Gross Receipts | 04/07/2017 |
| 201714029 | 199.04-02 | Other Deductions Poperly Allocable to Domestic Production Gross Receipts or Gross Income Attributable to Domestic Production Gross Receipts | 04/07/2017 |
| 201714029 | 861.08-00 | Allocation and Apportionment of Deductions (In General) | 04/07/2017 |
| 201714028 | 707.00-00 | Transactions Between Partner and Partnership | 04/07/2017 |
| 201714027 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/07/2017 |
| 201714027 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 04/07/2017 |
| 201714026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2017 |
| 201714025 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/07/2017 |
| 201714025 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2017 |
| 201714024 | 1362.01-03 | Late Elections | 04/07/2017 |
| 201714023 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/07/2017 |
| 201714023 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 04/07/2017 |
| 201714022 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/07/2017 |
| 201714022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2017 |
| 201714021 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/07/2017 |
| 201714021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2017 |
| 201714020 | 2056.07-01 | Effective Election | 04/07/2017 |
| 201714020 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2017 |
