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 202442010 UILC 501-00.00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 10/18/2024
编号 202442010 UILC 501-03.00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 10/18/2024
编号 202442010 UILC 501-03.30 主题 Organizational and Operational Tests 发布日期 10/18/2024
编号 202442009 UILC 501-03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 10/18/2024
编号 202442009 UILC 501.36-00 主题 Business Activities 发布日期 10/18/2024
编号 202442008 UILC 501.07-00 主题 Social Clubs 发布日期 10/18/2024
编号 202442007 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 10/18/2024
编号 202442006 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 10/18/2024
编号 202442005 UILC 2010.04-00 主题 Portability Election under ? 2010(c)(5)(A) 发布日期 10/18/2024
编号 202442005 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 10/18/2024
编号 202442004 UILC 2010.04-00 主题 Portability Election under ? 2010(c)(5)(A) 发布日期 10/18/2024
编号 202442004 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 10/18/2024
编号 202442003 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 10/18/2024
编号 202442003 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 10/18/2024
编号 202442002 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 10/18/2024
编号 202442001 UILC 1361.05-00 主题 Qualified Subchapter S Subsidiary 发布日期 10/18/2024
编号 202442001 UILC 1362.01-02 主题 Election After Termination 发布日期 10/18/2024
编号 202442000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 10/18/2024
编号 202441016 UILC 4945.04-04 主题 Grants to Individuals 发布日期 10/11/2024
编号 202441015 UILC 408.03-00 主题 Rollover Contributions 发布日期 10/11/2024
编号 202441014 UILC 4945.04-04 主题 Grants to Individuals 发布日期 10/11/2024
编号 202441013 UILC 6651.00-00 主题 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 发布日期 10/11/2024
编号 202441012 UILC 468A.01-00 主题 In General 发布日期 10/11/2024
编号 202441011 UILC 468A.01-00 主题 In General 发布日期 10/11/2024
编号 202441010 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 10/11/2024