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 202504002 | 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 202504002 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 01/24/2025 |
| 编号 202504002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/24/2025 |
| 编号 202504001 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 01/24/2025 |
| 编号 202504001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/24/2025 |
| 编号 202504000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 01/24/2025 |
| 编号 202503015 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 01/17/2025 |
| 编号 202503014 | UILC 9100.10-01 | 主题 Accounting Methods | 发布日期 01/17/2025 |
| 编号 202503013 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 01/17/2025 |
| 编号 202503013 | UILC 9100.22-00 | 主题 Other | 发布日期 01/17/2025 |
| 编号 202503012 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 01/17/2025 |
| 编号 202503012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/17/2025 |
| 编号 202503011 | UILC 1400Z.01-00 | 主题 Designation of Opportunity Zones | 发布日期 01/17/2025 |
| 编号 202503010 | UILC 382.00-00 | 主题 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 发布日期 01/17/2025 |
| 编号 202503010 | UILC 9100.22-00 | 主题 Other | 发布日期 01/17/2025 |
| 编号 202503009 | UILC 4943.00-00 | 主题 Excise Taxes on Excess Business Holdings | 发布日期 01/17/2025 |
| 编号 202503008 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/17/2025 |
| 编号 202503008 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/17/2025 |
| 编号 202503007 | UILC 2056.00-00 | 主题 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 发布日期 01/17/2025 |
| 编号 202503007 | UILC 2652.00-00 | 主题 Other Definitions | 发布日期 01/17/2025 |
| 编号 202503007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/17/2025 |
| 编号 202503006 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 01/17/2025 |
| 编号 202503006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/17/2025 |
| 编号 202503005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/17/2025 |
| 编号 202503004 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 01/17/2025 |
