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 |
|---|---|---|---|
| 202017022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/24/2020 |
| 202017021 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/24/2020 |
| 202017021 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/24/2020 |
| 202017020 | 1362.00-00 | Election by Small Business Corporation | 04/24/2020 |
| 202017019 | 7701.00-00 | Definitions | 04/24/2020 |
| 202017019 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/24/2020 |
| 202017019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/24/2020 |
| 202017018 | 2041.03-00 | General Power v. Not a General Power | 04/24/2020 |
| 202017018 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017018 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/24/2020 |
| 202017018 | 671.02-00 | Persons Treated as Grantors | 04/24/2020 |
| 202017017 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 04/24/2020 |
| 202017016 | 853.00-00 | Foreign Tax Credit Allowed Shareholders | 04/24/2020 |
| 202017016 | 853.01-00 | Election | 04/24/2020 |
| 202017016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/24/2020 |
| 202017015 | 168.24-01 | Normalization Rules | 04/24/2020 |
| 202017014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017014 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017014 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017013 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017013 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017012 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017012 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
