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 201707003 UILC 2501.01-00 主题 Gift v. Not a Gift 发布日期 02/17/2017
编号 201707003 UILC 2514.01-00 主题 Power Created on or Before October 21, 1942 发布日期 02/17/2017
编号 201707003 UILC 2518.01-01 主题 Time Limit 发布日期 02/17/2017
编号 201707003 UILC 2601.04-01 主题 Wills or Revocable Trusts Executed Before October 22, 1986 发布日期 02/17/2017
编号 201707002 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/17/2017
编号 201707001 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 02/17/2017
编号 201707000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 02/17/2017
编号 201706023 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 02/10/2017
编号 201706022 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 02/10/2017
编号 201706020 UILC 501.07-00 主题 Social Clubs 发布日期 02/10/2017
编号 201706020 UILC 501.07-05 主题 Business with Nonmembers 发布日期 02/10/2017
编号 201706019 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 02/10/2017
编号 201706019 UILC 501.29-00 主题 Dedication of Assets to an Exempt Organization 发布日期 02/10/2017
编号 201706018 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 02/10/2017
编号 201706017 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/10/2017
编号 201706016 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 02/10/2017
编号 201706016 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 02/10/2017
编号 201706015 UILC 2010.04-00 主题 Portability Election under � 2010(c)(5)(A) 发布日期 02/10/2017
编号 201706015 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 02/10/2017
编号 201706014 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 02/10/2017
编号 201706014 UILC 1362.01-03 主题 Late Elections 发布日期 02/10/2017
编号 201706014 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 02/10/2017
编号 201706013 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 02/10/2017
编号 201706013 UILC 1362.03-00 主题 S Termination Year 发布日期 02/10/2017
编号 201706013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/10/2017