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 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 |
