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 202332018 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 08/11/2023 |
| 编号 202332017 | UILC 501.08-00 | 主题 Fraternal Beneficiary Societies (See Also 0501.03-09) | 发布日期 08/11/2023 |
| 编号 202332016 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 08/11/2023 |
| 编号 202332016 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 08/11/2023 |
| 编号 202332015 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 08/11/2023 |
| 编号 202332015 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 08/11/2023 |
| 编号 202332014 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 08/11/2023 |
| 编号 202332014 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 08/11/2023 |
| 编号 202332014 | UILC 501.36-00 | 主题 Business Activities | 发布日期 08/11/2023 |
| 编号 202332013 | UILC 2056A.00-00 | 主题 Qualified Domestic Trusts (Deductible v. Not Deductible) | 发布日期 08/11/2023 |
| 编号 202332013 | UILC 9100.22-00 | 主题 Other | 发布日期 08/11/2023 |
| 编号 202332012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/11/2023 |
| 编号 202332011 | UILC 642.03-00 | 主题 Charitable Deduction | 发布日期 08/11/2023 |
| 编号 202332011 | UILC 691.00-00 | 主题 Recipients of Income in Respect of Decedents | 发布日期 08/11/2023 |
| 编号 202332010 | UILC 9100.12-00 | 主题 Section 663; Special Rules Applicable to Sections 661 and 662 | 发布日期 08/11/2023 |
| 编号 202332009 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 08/11/2023 |
| 编号 202332009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/11/2023 |
| 编号 202332008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/11/2023 |
| 编号 202332007 | UILC 163.10-13 | 主题 (TCJA) Exemptions, elections and exceptions (including allocations) | 发布日期 08/11/2023 |
| 编号 202332007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/11/2023 |
| 编号 202332006 | UILC 7701.00-00 | 主题 Definitions | 发布日期 08/11/2023 |
| 编号 202332006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 08/11/2023 |
| 编号 202332006 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 08/11/2023 |
| 编号 202332005 | UILC 7701.00-00 | 主题 Definitions | 发布日期 08/11/2023 |
| 编号 202332004 | UILC 9100.26-00 | 主题 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 发布日期 08/11/2023 |
