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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编号 UILC 主题 发布日期
编号 202506006 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 02/07/2025
编号 202506005 UILC 4980.00-00 主题 Tax on Reversion of Qualified Plan Assets to Employer 发布日期 02/07/2025
编号 202506004 UILC 401.06-01 主题 In General 发布日期 02/07/2025
编号 202506004 UILC 402.08-00 主题 Rollover Contributions 发布日期 02/07/2025
编号 202506004 UILC 408.03-00 主题 Rollover Contributions 发布日期 02/07/2025
编号 202506004 UILC 642.03-00 主题 Charitable Deduction 发布日期 02/07/2025
编号 202506004 UILC 691.01-00 主题 Includibility of Item as Income in Respect of Decedent Generally 发布日期 02/07/2025
编号 202506003 UILC 1032.00-00 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) 发布日期 02/07/2025
编号 202506003 UILC 1361.00-00 主题 Definitions 发布日期 02/07/2025
编号 202506003 UILC 1361.01-02 主题 Shareholder Not an Individual or Permitted Trust or Estate 发布日期 02/07/2025
编号 202506003 UILC 1362.02-00 主题 Termination of Election 发布日期 02/07/2025
编号 202506003 UILC 1362.02-02 主题 Ceases to be Small Business Corporation 发布日期 02/07/2025
编号 202506003 UILC 83.00-00 主题 Property Transferred in Connection With Performance of Services 发布日期 02/07/2025
编号 202506002 UILC 7701.00-00 主题 Definitions 发布日期 02/07/2025
编号 202506002 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 02/07/2025
编号 202506001 UILC 141.00-00 主题 Private Activity Bond; Qualified Bond 发布日期 02/07/2025
编号 202506001 UILC 141.07-00 主题 Management Contracts 发布日期 02/07/2025
编号 202506000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 02/07/2025
编号 202505027 UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 主题 Period of Limitations on Making Adjustments 发布日期 01/31/2025
编号 202505026 UILC 4945.04-04 主题 Grants to Individuals 发布日期 01/31/2025
编号 202505025 UILC 430.00-00 主题 Minimum funding standards for single-employer defined benefit pension plans 发布日期 01/31/2025
编号 202505024 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 01/31/2025
编号 202505024 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 01/31/2025
编号 202505023 UILC 501.07-00 主题 Social Clubs 发布日期 01/31/2025
编号 202505023 UILC 501.07-01 主题 Profit v. Not for Profit 发布日期 01/31/2025