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 202411001 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 03/15/2024 |
| 编号 202411001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 03/15/2024 |
| 编号 202411000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 03/15/2024 |
| 编号 202410015 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410015 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410014 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410014 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410013 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410013 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410012 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410012 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/08/2024 |
| 编号 202410011 | UILC 1502.32-00 | 主题 Investment Adjustment | 发布日期 03/08/2024 |
| 编号 202410011 | UILC 9100.22-00 | 主题 Other | 发布日期 03/08/2024 |
| 编号 202410010 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 03/08/2024 |
| 编号 202410009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/08/2024 |
| 编号 202410008 | UILC 1400Z.01-00 | 主题 Designation of Opportunity Zones | 发布日期 03/08/2024 |
| 编号 202410008 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 03/08/2024 |
| 编号 202410008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/08/2024 |
| 编号 202410007 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 03/08/2024 |
| 编号 202410007 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 03/08/2024 |
| 编号 202410007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/08/2024 |
| 编号 202410006 | UILC 2032.00-00 | 主题 Alternate Valuation | 发布日期 03/08/2024 |
| 编号 202410006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/08/2024 |
| 编号 202410005 | UILC 856.01-00 | 主题 Income Requirements | 发布日期 03/08/2024 |
| 编号 202410004 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 03/08/2024 |
