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 202504011 | UILC 2010.04-00 | 主题 Portability Election under 2010(c)(5)(A) | 发布日期 01/24/2025 |
| 编号 202504011 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 发布日期 01/24/2025 |
| 编号 202504010 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/24/2025 |
| 编号 202504010 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/24/2025 |
| 编号 202504009 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/24/2025 |
| 编号 202504009 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/24/2025 |
| 编号 202504008 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/24/2025 |
| 编号 202504008 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/24/2025 |
| 编号 202504007 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 01/24/2025 |
| 编号 202504007 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/24/2025 |
| 编号 202504007 | UILC 2519.00-00 | 主题 Disposition of Certain Life Estates | 发布日期 01/24/2025 |
| 编号 202504007 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 01/24/2025 |
| 编号 202504007 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 01/24/2025 |
| 编号 202504006 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 01/24/2025 |
| 编号 202504006 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/24/2025 |
| 编号 202504006 | UILC 2519.00-00 | 主题 Disposition of Certain Life Estates | 发布日期 01/24/2025 |
| 编号 202504006 | UILC 2702.00-00 | 主题 Special Valuation Rules for Transfers in Trust | 发布日期 01/24/2025 |
| 编号 202504006 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 01/24/2025 |
| 编号 202504005 | UILC 245A.00-00 | 主题 Dividend Received Deduction | 发布日期 01/24/2025 |
| 编号 202504005 | UILC 367.10-05 | 主题 Deficit in Earnings and Profits | 发布日期 01/24/2025 |
| 编号 202504004 | UILC 2056.00-00 | 主题 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 发布日期 01/24/2025 |
| 编号 202504004 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/24/2025 |
| 编号 202504004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/24/2025 |
| 编号 202504003 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 01/24/2025 |
| 编号 202504003 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/24/2025 |
