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 202345005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/10/2023 |
| 编号 202345004 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 11/10/2023 |
| 编号 202345003 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 11/10/2023 |
| 编号 202345002 | UILC 7701.00-00 | 主题 Definitions | 发布日期 11/10/2023 |
| 编号 202345002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/10/2023 |
| 编号 202345002 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1361.00-00 | 主题 Definitions | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1361.01-00 | 主题 Small Business Corporation v. Not a Small Business Corporation | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 11/10/2023 |
| 编号 202345001 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/10/2023 |
| 编号 202345000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 11/10/2023 |
| 编号 202344022 | UILC 4942.03-07 | 主题 Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue | 发布日期 11/03/2023 |
| 编号 202344021 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 11/03/2023 |
| 编号 202344020 | UILC 509-02-01 | 主题 Publicly Supported Organizations | 发布日期 11/03/2023 |
| 编号 202344019 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 11/03/2023 |
| 编号 202344018 | UILC 501.04-06 | 主题 Community | 发布日期 11/03/2023 |
| 编号 202344017 | UILC 501.01-00 | 主题 Instrumentalities of U.S. | 发布日期 11/03/2023 |
| 编号 202344017 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 11/03/2023 |
| 编号 202344016 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 11/03/2023 |
| 编号 202344015 | UILC 1295.00-00 | 主题 Qualified Electing Fund | 发布日期 11/03/2023 |
| 编号 202344015 | UILC 1295.02-00 | 主题 Time For Making Election | 发布日期 11/03/2023 |
| 编号 202344014 | UILC 174.00-00 | 主题 Research and Experimental Expenditures (Deductible v. Not Deductible) | 发布日期 11/03/2023 |
