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 202338001 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 09/22/2023 |
| 编号 202338001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/22/2023 |
| 编号 202338000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 09/22/2023 |
| 编号 202337011 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 09/15/2023 |
| 编号 202337010 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 09/15/2023 |
| 编号 202337009 | UILC 115.06-00 | 主题 Income Accruing to the State | 发布日期 09/15/2023 |
| 编号 202337009 | UILC 468B.02-00 | 主题 Taxation of Designated Settlement Funds | 发布日期 09/15/2023 |
| 编号 202337008 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 09/15/2023 |
| 编号 202337007 | UILC 1001.22-00 | 主题 Modifications of debt instruments | 发布日期 09/15/2023 |
| 编号 202337006 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 09/15/2023 |
| 编号 202337006 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 09/15/2023 |
| 编号 202337006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/15/2023 |
| 编号 202337005 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 09/15/2023 |
| 编号 202337004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/15/2023 |
| 编号 202337004 | UILC 9100.22-00 | 主题 Other | 发布日期 09/15/2023 |
| 编号 202337004 | UILC 951A.00-00 | 主题 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 发布日期 09/15/2023 |
| 编号 202337004 | UILC 951A.02-00 | 主题 Net CFC Tested Income | 发布日期 09/15/2023 |
| 编号 202337003 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 09/15/2023 |
| 编号 202337003 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 09/15/2023 |
| 编号 202337003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/15/2023 |
| 编号 202337002 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 09/15/2023 |
| 编号 202337002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/15/2023 |
| 编号 202337001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 09/15/2023 |
| 编号 202337000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 09/15/2023 |
| 编号 202336034 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 09/08/2023 |
