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 202525009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/20/2025 |
| 编号 202525009 | UILC 9100.22-00 | 主题 Other | 发布日期 06/20/2025 |
| 编号 202525008 | UILC 402.00-00 | 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 发布日期 06/20/2025 |
| 编号 202525008 | UILC 402.08-00 | 主题 Rollover Contributions | 发布日期 06/20/2025 |
| 编号 202525008 | UILC 402.08-05 | 主题 By a Surviving Spouse | 发布日期 06/20/2025 |
| 编号 202525007 | UILC 2010.04-00 | 主题 Portability Election under ? 2010(c)(5)(A) | 发布日期 06/20/2025 |
| 编号 202525007 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 发布日期 06/20/2025 |
| 编号 202525006 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/20/2025 |
| 编号 202525006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/20/2025 |
| 编号 202525006 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/20/2025 |
| 编号 202525005 | UILC 168.00-00 | 主题 Modified Accelerated Cost Recovery System | 发布日期 06/20/2025 |
| 编号 202525005 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/20/2025 |
| 编号 202525005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/20/2025 |
| 编号 202525005 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 06/20/2025 |
| 编号 202525005 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/20/2025 |
| 编号 202525004 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/20/2025 |
| 编号 202525004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/20/2025 |
| 编号 202525004 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/20/2025 |
| 编号 202525003 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 06/20/2025 |
| 编号 202525003 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 06/20/2025 |
| 编号 202525002 | UILC 2010.04-00 | 主题 Portability Election under ? 2010(c)(5)(A) | 发布日期 06/20/2025 |
| 编号 202525002 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 发布日期 06/20/2025 |
| 编号 202525001 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 06/20/2025 |
| 编号 202525001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/20/2025 |
| 编号 202525001 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 06/20/2025 |
