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 202414008 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 04/05/2024 |
| 编号 202414008 | UILC 501.03-04 | 主题 Unincorporated Associations | 发布日期 04/05/2024 |
| 编号 202414007 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 04/05/2024 |
| 编号 202414007 | UILC 501.32-01 | 主题 Distribution of Assets to Private Individuals | 发布日期 04/05/2024 |
| 编号 202414007 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 04/05/2024 |
| 编号 202414007 | UILC 503.00-00 | 主题 Requirements for Exemption (Exempt v. Not Exempt) | 发布日期 04/05/2024 |
| 编号 202414006 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/05/2024 |
| 编号 202414005 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 04/05/2024 |
| 编号 202414005 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/05/2024 |
| 编号 202414005 | UILC 501.03-04 | 主题 Unincorporated Associations | 发布日期 04/05/2024 |
| 编号 202414004 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 04/05/2024 |
| 编号 202414004 | UILC 856.07-00 | 主题 Treatment of Wholly Owned Subsidiaries | 发布日期 04/05/2024 |
| 编号 202414004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/05/2024 |
| 编号 202414003 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 04/05/2024 |
| 编号 202414003 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 发布日期 04/05/2024 |
| 编号 202414002 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 04/05/2024 |
| 编号 202414002 | UILC 9100.22-00 | 主题 Other | 发布日期 04/05/2024 |
| 编号 202414001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/05/2024 |
| 编号 202414000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 04/05/2024 |
| 编号 202413015 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 03/29/2024 |
| 编号 202413014 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 03/29/2024 |
| 编号 202413013 | UILC 501.01-00 | 主题 Instrumentalities of U.S. | 发布日期 03/29/2024 |
| 编号 202413013 | UILC 501.03-05 | 主题 Corporations | 发布日期 03/29/2024 |
| 编号 202413012 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 03/29/2024 |
| 编号 202413011 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 03/29/2024 |
