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 202348003 UILC 1362.01-03 主题 Late Elections 发布日期 12/01/2023
编号 202348002 UILC 163.10-11 主题 (TCJA) Limitation on Business Interest Expense-General 发布日期 12/01/2023
编号 202348002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/01/2023
编号 202348001 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 12/01/2023
编号 202348001 UILC 754.02-00 主题 Timeliness of Election 发布日期 12/01/2023
编号 202348001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 12/01/2023
编号 202348001 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 12/01/2023
编号 202348000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 12/01/2023
编号 202347020 UILC 4942.03-07 主题 Set-Asides 发布日期 11/24/2023
编号 202347019 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 11/24/2023
编号 202347019 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 11/24/2023
编号 202347018 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 11/24/2023
编号 202347018 UILC 501.36-00 主题 Business Activities 发布日期 11/24/2023
编号 202347017 UILC 501.04-00 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 发布日期 11/24/2023
编号 202347016 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 11/24/2023
编号 202347015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/24/2023
编号 202347014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/24/2023
编号 202347013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 11/24/2023
编号 202347012 UILC 336.05-00 主题 Stock Sales and Distributions Treated as Asset Transfers 发布日期 11/24/2023
编号 202347012 UILC 9100.22-00 主题 Other 发布日期 11/24/2023
编号 202347011 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 11/24/2023
编号 202347010 UILC 9100.22-00 主题 Other 发布日期 11/24/2023
编号 202347010 UILC 992.02-00 主题 Election 发布日期 11/24/2023
编号 202347009 UILC 1502.03-00 主题 Consolidated Investment Credit 发布日期 11/24/2023
编号 202347008 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 11/24/2023