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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
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
编号 202413011 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 03/29/2024
编号 202413010 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 03/29/2024
编号 202413010 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 03/29/2024
编号 202413009 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 03/29/2024
编号 202413008 UILC 7701.00-00 主题 Definitions 发布日期 03/29/2024
编号 202413007 UILC 7701.00-00 主题 Definitions 发布日期 03/29/2024
编号 202413007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 03/29/2024
编号 202413007 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 03/29/2024
编号 202413006 UILC 1361.00-00 主题 Definitions 发布日期 03/29/2024
编号 202413006 UILC 1361.03-00 主题 Certain Trusts Permitted as Shareholders 发布日期 03/29/2024
编号 202413006 UILC 1361.03-03 主题 Electing Small Business Trusts 发布日期 03/29/2024
编号 202413006 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 03/29/2024
编号 202413006 UILC 1362.02-00 主题 Termination of Election 发布日期 03/29/2024