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 202417006 UILC 101.00-00 主题 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 发布日期 04/26/2024
编号 202417006 UILC 101.01-00 主题 Life Insurance Proceeds Payable by Reason of Death 发布日期 04/26/2024
编号 202417006 UILC 101.01-02 主题 Transfer for Consideration 发布日期 04/26/2024
编号 202417006 UILC 1502.00-00 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 发布日期 04/26/2024
编号 202417006 UILC 1502.13-00 主题 Intercompany Transactions 发布日期 04/26/2024
编号 202417005 UILC 7701.00-00 主题 Definitions 发布日期 04/26/2024
编号 202417005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/26/2024
编号 202417005 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 04/26/2024
编号 202417004 UILC 7701.00-00 主题 Definitions 发布日期 04/26/2024
编号 202417004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/26/2024
编号 202417004 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 04/26/2024
编号 202417003 UILC 7701.00-00 主题 Definitions 发布日期 04/26/2024
编号 202417003 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/26/2024
编号 202417003 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 04/26/2024
编号 202417002 UILC 168.24-01 主题 Normalization Rules 发布日期 04/26/2024
编号 202417001 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 04/26/2024
编号 202417001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 04/26/2024
编号 202417000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 04/26/2024
编号 202416019 UILC 4945.04-04 主题 Grants to Individuals 发布日期 04/19/2024
编号 202416018 UILC 4942.03-07 主题 Set-Asides 发布日期 04/19/2024
编号 202416017 UILC 431.00-00 主题 Minimum Funding Standards for Multiemployer Plans 发布日期 04/19/2024
编号 202416016 UILC 4945.04-04 主题 Grants to Individuals 发布日期 04/19/2024
编号 202416015 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 04/16/2024
编号 202416015 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 04/16/2024
编号 202416015 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 04/16/2024