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 202505009 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505008 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505008 UILC 754.02-00 主题 Timeliness of Election 发布日期 01/31/2025
编号 202505008 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505008 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505007 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505007 UILC 754.02-00 主题 Timeliness of Election 发布日期 01/31/2025
编号 202505007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505007 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505006 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505006 UILC 754.02-00 主题 Timeliness of Election 发布日期 01/31/2025
编号 202505006 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505006 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505005 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505005 UILC 754.02-00 主题 Timeliness of Election 发布日期 01/31/2025
编号 202505005 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505005 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505004 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505004 UILC 754.02-00 主题 Timeliness of Election 发布日期 01/31/2025
编号 202505004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505004 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/31/2025
编号 202505003 UILC 7701.00-00 主题 Definitions 发布日期 01/31/2025
编号 202505003 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/31/2025
编号 202505003 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/31/2025
编号 202505002 UILC 213.00-00 主题 Medical, Dental, etc., Expenses 发布日期 01/31/2025