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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
编号 202343013 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343012 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343012 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343011 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343011 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343010 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343010 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343009 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343009 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343008 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343008 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343007 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343007 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343006 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343006 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343005 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 10/27/2023
编号 202343005 UILC 2601.00-00 主题 Tax On Generation Skipping Transfers 发布日期 10/27/2023
编号 202343004 UILC 7701.00-00 主题 Definitions 发布日期 10/27/2023
编号 202343004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/27/2023
编号 202343004 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 10/27/2023
编号 202343003 UILC 897.00-00 主题 Disposition of Investment in United States Real Property 发布日期 10/27/2023
编号 202343002 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 10/27/2023
编号 202343002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/27/2023
编号 202343001 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 10/27/2023
编号 202343001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/27/2023