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 202350006 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 12/15/2023 |
| 编号 202350005 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 12/15/2023 |
| 编号 202350004 | UILC 7701.00-00 | 主题 Definitions | 发布日期 12/15/2023 |
| 编号 202350004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/15/2023 |
| 编号 202350004 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 12/15/2023 |
| 编号 202350003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/15/2023 |
| 编号 202350002 | UILC 442.00-00 | 主题 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 发布日期 12/15/2023 |
| 编号 202350002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/15/2023 |
| 编号 202350001 | UILC 1033.01-00 | 主题 General Rule | 发布日期 12/15/2023 |
| 编号 202350001 | UILC 168.24-01 | 主题 Normalization Rules | 发布日期 12/15/2023 |
| 编号 202350000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 12/15/2023 |
| 编号 202349019 | UILC 509.02-01 | 主题 Publicly Supported Organizations | 发布日期 12/08/2023 |
| 编号 202349018 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 12/08/2023 |
| 编号 202349017 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 12/08/2023 |
| 编号 202349016 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 12/08/2023 |
| 编号 202349015 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 12/08/2023 |
| 编号 202349014 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 12/08/2023 |
| 编号 202349014 | UILC 501.35-00 | 主题 "Exclusively" Test | 发布日期 12/08/2023 |
| 编号 202349013 | UILC 501.03-19 | 主题 Public Recreation Facilities and Athletic Organizations | 发布日期 12/08/2023 |
| 编号 202349013 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 12/08/2023 |
| 编号 202349013 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 12/08/2023 |
| 编号 202349012 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 12/08/2023 |
| 编号 202349012 | UILC 856.07-00 | 主题 Treatment of Wholly Owned Subsidiaries | 发布日期 12/08/2023 |
| 编号 202349012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/08/2023 |
| 编号 202349011 | UILC 1502.21-00 | 主题 Consolidated Net Operating Loss Deduction | 发布日期 12/08/2023 |
