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 202417012 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 04/26/2024
编号 202417011 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 04/26/2024
编号 202417010 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 04/26/2024
编号 202417009 UILC 457.00-00 主题 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 发布日期 04/26/2024
编号 202417009 UILC 457.09-00 主题 Special Rules 发布日期 04/26/2024
编号 202417009 UILC 457.09-08 主题 Length of Service Award Plans 发布日期 04/26/2024
编号 202417008 UILC 1504.00-00 主题 Definitions 发布日期 04/26/2024
编号 202417008 UILC 1504.02-00 主题 Includible Corporation v. Not an Includible Corporation 发布日期 04/26/2024
编号 202417007 UILC 2010.04-00 主题 Portability Election under section 2010(c)(5)(A) 发布日期 04/26/2024
编号 202417007 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 04/26/2024
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