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 202346013 | UILC 6303.01-00 | 主题 Lien | 发布日期 11/17/2023 |
| 编号 202346012 | UILC 6047.00-00 | 主题 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) | 发布日期 11/17/2023 |
| 编号 202346012 | UILC 6071.02-00 | 主题 Certain Information Returns | 发布日期 11/17/2023 |
| 编号 202346011 | UILC 6047.00-00 | 主题 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) | 发布日期 11/17/2023 |
| 编号 202346011 | UILC 6071.02-00 | 主题 Certain Information Returns | 发布日期 11/17/2023 |
| 编号 202346010 | UILC 7803.00-00 | 主题 Other Personnel | 发布日期 11/17/2023 |
| 编号 202346009 | UILC 6221B.00-00 | 主题 Tax Treatment Determined At Partnership Level-BBA | 发布日期 11/17/2023 |
| 编号 202346009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/17/2023 |
| 编号 202346008 | UILC 856.01-00 | 主题 Income Requirements | 发布日期 11/17/2023 |
| 编号 202346007 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 11/17/2023 |
| 编号 202346007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/17/2023 |
| 编号 202346007 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 11/17/2023 |
| 编号 202346006 | UILC 2632.03-00 | 主题 Allocation of Unused GST Exemption | 发布日期 11/17/2023 |
| 编号 202346006 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 11/17/2023 |
| 编号 202346006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/17/2023 |
| 编号 202346005 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 11/17/2023 |
| 编号 202346004 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 11/17/2023 |
| 编号 202346004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/17/2023 |
| 编号 202346003 | UILC 7701.00-00 | 主题 Definitions | 发布日期 11/17/2023 |
| 编号 202346003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/17/2023 |
| 编号 202346003 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 11/17/2023 |
| 编号 202346001 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 11/17/2023 |
| 编号 202346000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 11/17/2023 |
| 编号 202345015 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 11/10/2023 |
| 编号 202345014 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 11/10/2023 |
