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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编号 UILC 主题 发布日期
201406017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406016 501.07-00 Social Clubs 02/07/2014
201406015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 02/07/2014
201406009 856.02-00 Investment Requirements 02/07/2014
201406008 2601.00-00 Tax On Generation Skipping Transfers 02/07/2014
201406008 2601.04-00 Transitional Rules 02/07/2014
201406008 2601.04-05 Cases of Mental Incompetency 02/07/2014
201406008 9100.00-00 Extension of Time for Making Certain Elections 02/07/2014
201406007 851.02-00 Gross Income Requirement 02/07/2014
201406006 1362.01-03 Late Elections 02/07/2014
201406005 368.00-00 Definitions Relating to Corporate Reorganizations 02/07/2014
201406005 332.00-00 Complete Liquidation of Subsidiaries 02/07/2014
201406004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/07/2014
201406004 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/07/2014
201406003 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 02/07/2014
201406003 9100.00-00 Extension of Time for Making Certain Elections 02/07/2014
201406002 9100.00-00 Extension of Time for Making Certain Elections 02/07/2014
201406002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2014
201406001 61.00-00 Gross Income v. Not Gross Income 02/07/2014
201405034 9100.00-00 Extension of Time for Making Certain Elections 01/31/2014

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