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 202408002 | UILC 401.29-00 | 主题 Cash or Deferred Arrangements | 发布日期 02/23/2024 |
| 编号 202408002 | UILC 415.01-00 | 主题 Limitation for Defined Benefit Plans | 发布日期 02/23/2024 |
| 编号 202408002 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 02/23/2024 |
| 编号 202408001 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 02/23/2024 |
| 编号 202408001 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/23/2024 |
| 编号 202408001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/23/2024 |
| 编号 202408000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 02/23/2024 |
| 编号 202407006 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 02/16/2024 |
| 编号 202407005 | UILC 1361.00-00 | 主题 Definitions | 发布日期 02/16/2024 |
| 编号 202407005 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 02/16/2024 |
| 编号 202407005 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 02/16/2024 |
| 编号 202407005 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 02/16/2024 |
| 编号 202407005 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 02/16/2024 |
| 编号 202407005 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 02/16/2024 |
| 编号 202407004 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 02/16/2024 |
| 编号 202407004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/16/2024 |
| 编号 202407003 | UILC 614.04-00 | 主题 Aggregating Non-Operating Mineral Interests | 发布日期 02/16/2024 |
| 编号 202407003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/16/2024 |
| 编号 202407002 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 02/16/2024 |
| 编号 202407002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/16/2024 |
| 编号 202407001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/16/2024 |
| 编号 202407001 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 02/16/2024 |
| 编号 202407000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 02/16/2024 |
| 编号 202406020 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 02/09/2024 |
| 编号 202406019 | UILC 430.00-00 | 主题 Minimum funding standards for single-employer defined benefit pension plans | 发布日期 02/09/2024 |
