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 202328021 UILC 501.03-19 主题 Public Recreation Facilities and Athletic Organizations 发布日期 07/14/2023
编号 202328020 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 07/14/2023
编号 202328019 UILC 1276.00-00 主题 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 发布日期 07/14/2023
编号 202328019 UILC 1276.03-00 主题 Treatment of Nonrecognition Transactions 发布日期 07/14/2023
编号 202328019 UILC 1276.03-01 主题 Transferred Basis Property 发布日期 07/14/2023
编号 202328019 UILC 1276.04-00 主题 Special Rules 发布日期 07/14/2023
编号 202328019 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 07/14/2023
编号 202328019 UILC 355.01-00 主题 Spin-Off 发布日期 07/14/2023
编号 202328019 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 07/14/2023
编号 202328019 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 07/14/2023
编号 202328019 UILC 832.00-00 主题 Insurance Company Taxable Income 发布日期 07/14/2023
编号 202328018 UILC 4943.00-00 主题 Excise Taxes on Excess Business Holdings 发布日期 07/14/2023
编号 202328017 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328016 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328015 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328014 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328013 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328012 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328011 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328010 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328009 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328008 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328007 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 07/14/2023
编号 202328006 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 07/14/2023
编号 202328006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 07/14/2023