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 202405006 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 02/02/2024 |
| 编号 202405006 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 02/02/2024 |
| 编号 202405006 | UILC 501.35-00 | 主题 "Exclusively" Test | 发布日期 02/02/2024 |
| 编号 202405005 | UILC 6103.00-00 | 主题 Confidentiality and Disclosure of Returns and Return Information | 发布日期 02/02/2024 |
| 编号 202405005 | UILC 6103.05-12 | 主题 Disclosure of Return Information | 发布日期 02/02/2024 |
| 编号 202405005 | UILC 6103.08-00 | 主题 Disclosure to Federal Employees for Tax Administration Purposes | 发布日期 02/02/2024 |
| 编号 202405005 | UILC 6103.08-04 | 主题 Disclosure in Judicial or Administrative Tax Administration Proceedings | 发布日期 02/02/2024 |
| 编号 202405004 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 02/02/2024 |
| 编号 202405004 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1361.00-00 | 主题 Definitions | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1361.01-00 | 主题 Small Business Corporation v. Not a Small Business Corporation | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1361.01-02 | 主题 Shareholder Not an Individual or Permitted Trust or Estate | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 02/02/2024 |
| 编号 202405003 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/02/2024 |
| 编号 202405002 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 02/02/2024 |
| 编号 202405002 | UILC 115.03-00 | 主题 Essential Governmental Function | 发布日期 02/02/2024 |
| 编号 202405002 | UILC 115.06-00 | 主题 Income Accruing to the State | 发布日期 02/02/2024 |
| 编号 202405002 | UILC 6012.00-00 | 主题 Persons Required to Make Returns of Income (Required v. Not Required) | 发布日期 02/02/2024 |
| 编号 202405002 | UILC 6012.05-01 | 主题 Estates or Trusts | 发布日期 02/02/2024 |
| 编号 202405001 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 02/02/2024 |
