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 |
|---|---|---|---|
| 201629001 | 1362.02-03 | Passive Investment Income | 07/15/2016 |
| 201629001 | 1362.04-00 | Inadvertent Terminations | 07/15/2016 |
| 201629000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/15/2016 |
| 201628024 | 408.03-00 | Rollover Contributions | 07/08/2016 |
| 201628023 | 4945.04-04 | Grants to Individuals | 07/08/2016 |
| 201628022 | 4942.03-07 | Set-Asides | 07/08/2016 |
| 201628021 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 07/08/2016 |
| 201628020 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 07/08/2016 |
| 201628019 | 1502.36-00 | Unified Loss Rules | 07/08/2016 |
| 201628019 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/08/2016 |
| 201628018 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/08/2016 |
| 201628018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2016 |
| 201628017 | 9100.22-00 | Other | 07/08/2016 |
| 201628017 | 992.02-00 | Election | 07/08/2016 |
| 201628016 | 884.01-00 | Branch Profits Tax | 07/08/2016 |
| 201628016 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2016 |
| 201628015 | 565.00-00 | Consent Dividends | 07/08/2016 |
| 201628015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2016 |
| 201628014 | 1362.04-00 | Inadvertent Terminations | 07/08/2016 |
| 201628013 | 2642.00-00 | Inclusion Ratio | 07/08/2016 |
| 201628012 | 7701.00-00 | Definitions | 07/08/2016 |
| 201628012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/08/2016 |
| 201628011 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 07/08/2016 |
| 201628011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2016 |
| 201628010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/08/2016 |
