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 202318005 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 05/05/2023 |
| 编号 202318004 | UILC 1033.00-00 | 主题 Involuntary Conversion | 发布日期 05/05/2023 |
| 编号 202318004 | UILC 1033.01-00 | 主题 General Rule | 发布日期 05/05/2023 |
| 编号 202318004 | UILC 1033.03-00 | 主题 Property Similar or Related in Service or Use | 发布日期 05/05/2023 |
| 编号 202318003 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 05/05/2023 |
| 编号 202318002 | UILC 7701.00-00 | 主题 Definitions | 发布日期 05/05/2023 |
| 编号 202318002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 05/05/2023 |
| 编号 202318002 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 05/05/2023 |
| 编号 202318001 | UILC 6041.00-00 | 主题 Information at Source | 发布日期 05/05/2023 |
| 编号 202318001 | UILC 61.40-00 | 主题 Governmental Benefits and Subsidies | 发布日期 05/05/2023 |
| 编号 202318000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 05/05/2023 |
| 编号 202317025 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/28/2023 |
| 编号 202317024 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/28/2023 |
| 编号 202317023 | UILC 501.07-00 | 主题 Social Clubs | 发布日期 04/28/2023 |
| 编号 202317022 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/28/2023 |
| 编号 202317021 | UILC 501.04-00 | 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 发布日期 04/28/2023 |
| 编号 202317020 | UILC 105.00-00 | 主题 Accident and Health Plans (Excluded v. Not Excluded) | 发布日期 04/28/2023 |
| 编号 202317020 | UILC 125.00-00 | 主题 Cafeteria Plans | 发布日期 04/28/2023 |
| 编号 202317020 | UILC 129.00-00 | 主题 Dependent Care Assistance Programs | 发布日期 04/28/2023 |
| 编号 202317019 | UILC 1502.00-00 | 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 发布日期 04/28/2023 |
| 编号 202317019 | UILC 1502.75-00 | 主题 Filing Requirements | 发布日期 04/28/2023 |
| 编号 202317019 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/28/2023 |
| 编号 202317019 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 04/28/2023 |
| 编号 202317018 | UILC 856.01-00 | 主题 Income Requirements | 发布日期 04/28/2023 |
| 编号 202317018 | UILC 856.04-00 | 主题 Rents From Real Property | 发布日期 04/28/2023 |
