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 202336003 | 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 09/08/2023 |
编号 202336002 | UILC 911.11-03 | 主题 Reelection | 发布日期 09/08/2023 |
编号 202336001 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 09/08/2023 |
编号 202336001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/08/2023 |
编号 202336000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 09/08/2023 |
编号 202335019 | UILC 501.03-05 | 主题 Corporations | 发布日期 09/01/2023 |
编号 202335019 | UILC 501.03-30 | 主题 Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue | 发布日期 09/01/2023 |
编号 202335018 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 09/01/2023 |
编号 202335017 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 09/01/2023 |
编号 202335016 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 09/01/2023 |
编号 202335015 | UILC 501.03-05 | 主题 Corporations | 发布日期 09/01/2023 |
编号 202335014 | UILC 1366.00-00 | 主题 Pass-Thru of Items to Shareholders | 发布日期 09/01/2023 |
编号 202335014 | UILC 172.01-00 | 主题 Carryback and Carryover | 发布日期 09/01/2023 |
编号 202335014 | UILC 641.00-00 | 主题 Imposition of Tax | 发布日期 09/01/2023 |
编号 202335013 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 09/01/2023 |
编号 202335013 | UILC 263.00-00 | 主题 Capital Expenditures (Deductible v. Not Deductible) | 发布日期 09/01/2023 |
编号 202335013 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/01/2023 |
编号 202335012 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 09/01/2023 |
编号 202335011 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 09/01/2023 |
编号 202335011 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/01/2023 |
编号 202335010 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 09/01/2023 |
编号 202335010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/01/2023 |
编号 202335009 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/01/2023 |
编号 202335009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/01/2023 |
编号 202335008 | UILC 7872.05-00 | 主题 Types of Below Market Loans Subject to Section 7872 | 发布日期 09/01/2023 |