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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 |
|---|---|---|---|
| 201631008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2016 |
| 201631008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/29/2016 |
| 201631007 | 1362.00-00 | Election by Small Business Corporation | 07/29/2016 |
| 201631007 | 1362.04-00 | Inadvertent Terminations | 07/29/2016 |
| 201631006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2016 |
| 201631006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/29/2016 |
| 201631005 | 301.00-00 | Distributions of Property | 07/29/2016 |
| 201631005 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 07/29/2016 |
| 201631005 | 305.03-00 | Distributions in Lieu of Money | 07/29/2016 |
| 201631004 | 1502.75-00 | Filing Requirements | 07/29/2016 |
| 201631004 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/29/2016 |
| 201631003 | 2010.00-00 | Unified Credit Against Estate Tax | 07/29/2016 |
| 201631003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2016 |
| 201631002 | 2010.00-00 | Unified Credit Against Estate Tax | 07/29/2016 |
| 201631002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2016 |
| 201631001 | 2010.00-00 | Unified Credit Against Estate Tax | 07/29/2016 |
| 201631001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2016 |
| 201631000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/29/2016 |
| 201630022 | 408.03-00 | Rollover Contributions | 07/22/2016 |
| 201630021 | 408.03-00 | Rollover Contributions | 07/22/2016 |
| 201630020 | 408.03-00 | Rollover Contributions | 07/22/2016 |
| 201630019 | 412.00-00 | Minimum Funding Standards | 07/22/2016 |
| 201630018 | 4945.04-04 | Grants to Individuals | 07/22/2016 |
| 201630017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/22/2016 |
| 201630016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/22/2016 |
