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 202403009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/19/2024 |
| 编号 202403008 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 01/19/2024 |
| 编号 202403008 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 01/19/2024 |
| 编号 202403008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/19/2024 |
| 编号 202403007 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 01/19/2024 |
| 编号 202403007 | UILC 9100.22-00 | 主题 Other | 发布日期 01/19/2024 |
| 编号 202403006 | UILC 475.08-00 | 主题 Securities Traders | 发布日期 01/19/2024 |
| 编号 202403006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/19/2024 |
| 编号 202403006 | UILC 9100.10-01 | 主题 Accounting Methods | 发布日期 01/19/2024 |
| 编号 202403005 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/19/2024 |
| 编号 202403004 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 01/19/2024 |
| 编号 202403004 | UILC 115.03-00 | 主题 Essential Governmental Function | 发布日期 01/19/2024 |
| 编号 202403004 | UILC 115.06-00 | 主题 Income Accruing to the State | 发布日期 01/19/2024 |
| 编号 202403003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/19/2024 |
| 编号 202403002 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/19/2024 |
| 编号 202403002 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 01/19/2024 |
| 编号 202403002 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/19/2024 |
| 编号 202403001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/19/2024 |
| 编号 202403000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 01/19/2024 |
| 编号 202402015 | UILC 501.04-00 | 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 发布日期 01/12/2024 |
| 编号 202402014 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 01/12/2024 |
| 编号 202402013 | UILC 521.01-00 | 主题 Farmers' v. Not a Farmers' Cooperative | 发布日期 01/12/2024 |
| 编号 202402013 | UILC 501.07-00 | 主题 Social Clubs | 发布日期 01/12/2024 |
| 编号 202402012 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 01/12/2024 |
| 编号 202402012 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 01/12/2024 |
