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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 |
|---|---|---|---|
| 202233004 | 1362.02-00 | Termination of Election | 08/19/2022 |
| 202233004 | 1362.04-00 | Inadvertent Terminations | 08/19/2022 |
| 202233003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/19/2022 |
| 202233003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/19/2022 |
| 202233002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/19/2022 |
| 202233002 | 2642.00-00 | Inclusion Ratio | 08/19/2022 |
| 202233002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/19/2022 |
| 202233001 | 1361.03-03 | Electing Small Business Trusts | 08/19/2022 |
| 202233001 | 1362.00-00 | Election by Small Business Corporation | 08/19/2022 |
| 202233001 | 1362.04-00 | Inadvertent Terminations | 08/19/2022 |
| 202233000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/19/2022 |
| 202232024 | 4945.04-04 | Grants to Individuals | 08/12/2022 |
| 202232023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/12/2022 |
| 202232023 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/12/2022 |
| 202232023 | 501.06-01 | Performance of Particular Services for Members | 08/12/2022 |
| 202232022 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/12/2022 |
| 202232022 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/12/2022 |
| 202232022 | 501.06-01 | Performance of Particular Services for Members | 08/12/2022 |
| 202232021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/12/2022 |
| 202232021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/12/2022 |
| 202232021 | 501.06-01 | Performance of Particular Services for Members | 08/12/2022 |
| 202232020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/12/2022 |
| 202232020 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/12/2022 |
| 202232020 | 501.06-01 | Performance of Particular Services for Members | 08/12/2022 |
| 202232019 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/12/2022 |
