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 202323008 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 06/09/2023 |
| 编号 202323008 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/09/2023 |
| 编号 202323008 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/09/2023 |
| 编号 202323007 | UILC 860D.01-00 | 主题 Election | 发布日期 06/09/2023 |
| 编号 202323007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/09/2023 |
| 编号 202323006 | UILC 105.00-00 | 主题 Accident and Health Plans (Excluded v. Not Excluded) | 发布日期 06/09/2023 |
| 编号 202323006 | UILC 125.00-00 | 主题 Cafeteria Plans | 发布日期 06/09/2023 |
| 编号 202323005 | UILC 6402.00-00 | 主题 Authority to Make Credits or Refunds | 发布日期 06/09/2023 |
| 编号 202323005 | UILC 6413.00-00 | 主题 Special Rules Applicable to Certain Employment Taxes | 发布日期 06/09/2023 |
| 编号 202323004 | UILC 4051.00-00 | 主题 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 发布日期 06/09/2023 |
| 编号 202323003 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/09/2023 |
| 编号 202323003 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/09/2023 |
| 编号 202323002 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 06/09/2023 |
| 编号 202323002 | 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 06/09/2023 |
| 编号 202323001 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 06/09/2023 |
| 编号 202323000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 06/09/2023 |
| 编号 202322020 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 06/02/2023 |
| 编号 202322019 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 06/02/2023 |
| 编号 202322019 | UILC 501.03-08 | 主题 Educational Organizations | 发布日期 06/02/2023 |
| 编号 202322018 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/02/2023 |
| 编号 202322017 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/02/2023 |
| 编号 202322017 | UILC 992.02-00 | 主题 Election | 发布日期 06/02/2023 |
| 编号 202322016 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 06/02/2023 |
| 编号 202322016 | UILC 9100.22-00 | 主题 Other | 发布日期 06/02/2023 |
| 编号 202322015 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 06/02/2023 |
