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. ob体育ever, it is important to note that pursuant to 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 |
|---|---|---|---|
| 202426005 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/28/2024 |
| 202426005 | 368.06-00 | Change in Identity, etc. (Type "F") | 06/28/2024 |
| 202426004 | 168.24-01 | Normalization Rules | 06/28/2024 |
| 202426003 | 168.24-01 | Normalization Rules | 06/28/2024 |
| 202426002 | 168.24-01 | Normalization Rules | 06/28/2024 |
| 202426001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/28/2024 |
| 202426000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/28/2024 |
| 202425019 | 4945.04-04 | Grants to Individuals | 06/21/2024 |
| 202425018 | 4945.04-04 | Grants to Individuals | 06/21/2024 |
| 202425017 | 4945.04-04 | Grants to Individuals | 06/21/2024 |
| 202425016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/21/2024 |
| 202425015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/21/2024 |
| 202425014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/21/2024 |
| 202425013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/21/2024 |
| 202425012 | 2032.00-00 | Alternate Valuation | 06/21/2024 |
| 202425012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2024 |
| 202425011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/21/2024 |
| 202425011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/21/2024 |
| 202425010 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/21/2024 |
| 202425010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/21/2024 |
| 202425009 | 7701.00-00 | Definitions | 06/21/2024 |
| 202425009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2024 |
| 202425009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/21/2024 |
| 202425008 | 7701.00-00 | Definitions | 06/21/2024 |
| 202425008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2024 |