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 202328005 | UILC 4942.00-00 | 主题 Taxes on Failure to Distribute Income | 发布日期 07/14/2023 |
| 编号 202328005 | UILC 4944.00-00 | 主题 Excise Tax on "Jeopardizing" Investments | 发布日期 07/14/2023 |
| 编号 202328005 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 07/14/2023 |
| 编号 202328005 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 07/14/2023 |
| 编号 202328005 | UILC 6033.00-00 | 主题 Returns by Exempt Organizations (Section 501 Organizations) | 发布日期 07/14/2023 |
| 编号 202328005 | UILC 6043.00-00 | 主题 Returns Regarding Liquidation, Dissolution, Termination, or Contraction | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 4940.00-00 | 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 4942.00-00 | 主题 Taxes on Failure to Distribute Income | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 4944.00-00 | 主题 Excise Tax on "Jeopardizing" Investments | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 4945.00-00 | 主题 Excise Taxes on Taxable Expenditures | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 507.00-00 | 主题 Termination of Private Foundation Status | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 6033.00-00 | 主题 Returns by Exempt Organizations (Section 501 Organizations) | 发布日期 07/14/2023 |
| 编号 202328004 | UILC 6043.00-00 | 主题 Returns Regarding Liquidation, Dissolution, Termination, or Contraction | 发布日期 07/14/2023 |
| 编号 202328003 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 07/14/2023 |
| 编号 202328003 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 07/14/2023 |
| 编号 202328002 | UILC 7701.00-00 | 主题 Definitions | 发布日期 07/14/2023 |
| 编号 202328002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 07/14/2023 |
| 编号 202328002 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 07/14/2023 |
| 编号 202328001 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 07/14/2023 |
| 编号 202328000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 07/14/2023 |
| 编号 202327021 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 07/07/2023 |
| 编号 202327020 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 07/07/2023 |
| 编号 202327019 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 07/07/2023 |
| 编号 202327019 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 07/07/2023 |
