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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 |
|---|---|---|---|
| 201812000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/23/2018 |
| 201811018 | 4945.04-04 | Grants to Individuals | 03/16/2018 |
| 201811017 | 4945.04-04 | Grants to Individuals | 03/16/2018 |
| 201811016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/16/2018 |
| 201811016 | 501.06-01 | Performance of Particular Services for Members | 03/16/2018 |
| 201811016 | 513.02-00 | Advertising, etc., Activities | 03/16/2018 |
| 201811015 | 6901.01-00 | Method of Collection | 03/16/2018 |
| 201811014 | 956.00-00 | Investment of Earnings in U.S. Property | 03/16/2018 |
| 201811013 | 6331.00-00 | Levy and Distraint | 03/16/2018 |
| 201811013 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 03/16/2018 |
| 201811012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/16/2018 |
| 201811012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2018 |
| 201811011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/16/2018 |
| 201811011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2018 |
| 201811010 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 03/16/2018 |
| 201811010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2018 |
| 201811009 | 149.03-00 | Advance Refundings | 03/16/2018 |
| 201811009 | 150.00-00 | Definitions and Special Rules | 03/16/2018 |
| 201811008 | 414.08-00 | Church Plan | 03/16/2018 |
| 201811007 | 9100.04-00 | Section 168; MACRS | 03/16/2018 |
| 201811006 | 9100.04-00 | Section 168; MACRS | 03/16/2018 |
| 201811005 | 1362.04-00 | Inadvertent Terminations | 03/16/2018 |
| 201811004 | 7701.00-00 | Definitions | 03/16/2018 |
| 201811003 | 2504.02-00 | Valuation of Certain Gifts for Preceding Periods | 03/16/2018 |
| 201811003 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 03/16/2018 |
