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 |
|---|---|---|---|
| 编号 201717009 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 04/28/2017 |
| 编号 201717008 | UILC 167.22-01 | 主题 Normalization Rules | 发布日期 04/28/2017 |
| 编号 201717007 | UILC 2010.00-00 | 主题 Unified Credit Against Estate Tax | 发布日期 04/28/2017 |
| 编号 201717007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/28/2017 |
| 编号 201717006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/28/2017 |
| 编号 201717005 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 04/28/2017 |
| 编号 201717005 | UILC 305.03-00 | 主题 Distributions in Lieu of Money | 发布日期 04/28/2017 |
| 编号 201717005 | UILC 305.04-00 | 主题 Disproportionate Distributions | 发布日期 04/28/2017 |
| 编号 201717005 | UILC 857.01-00 | 主题 Requirements to be Taxed as a REIT | 发布日期 04/28/2017 |
| 编号 201717004 | UILC 2010.00-00 | 主题 Unified Credit Against Estate Tax | 发布日期 04/28/2017 |
| 编号 201717004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/28/2017 |
| 编号 201717003 | UILC 2010.04-00 | 主题 Portability Election under � 2010(c)(5)(A) | 发布日期 04/28/2017 |
| 编号 201717003 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 发布日期 04/28/2017 |
| 编号 201717002 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 04/28/2017 |
| 编号 201717001 | UILC 2056.01-00 | 主题 Terminable Interests | 发布日期 04/28/2017 |
| 编号 201717001 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 04/28/2017 |
| 编号 201717001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/28/2017 |
| 编号 201717000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 04/28/2017 |
| 编号 201716053 | UILC 430.00-00 | 主题 Minimum funding standards for single-employer defined benefit pension plans | 发布日期 04/21/2017 |
| 编号 201716052 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/21/2017 |
| 编号 201716051 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 04/21/2017 |
| 编号 201716050 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 04/21/2017 |
| 编号 201716049 | UILC 501.05-01 | 主题 Agriculture and Horticulture Organizations | 发布日期 04/21/2017 |
| 编号 201716048 | UILC 501.03-25 | 主题 Social Welfare Groups (See Also 0501.04-00) | 发布日期 04/21/2017 |
| 编号 201716047 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/21/2017 |
