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 202503003 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/17/2025 |
| 编号 202503003 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/17/2025 |
| 编号 202503002 | UILC 1092.02-01 | 主题 Defined | 发布日期 01/17/2025 |
| 编号 202503002 | UILC 165.00-00 | 主题 Deductions For Losses | 发布日期 01/17/2025 |
| 编号 202503002 | UILC 246.05-04 | 主题 Substantially Similar or Related Property | 发布日期 01/17/2025 |
| 编号 202503002 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 01/17/2025 |
| 编号 202503001 | UILC 7701.00-00 | 主题 Definitions | 发布日期 01/17/2025 |
| 编号 202503001 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/17/2025 |
| 编号 202503000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 01/17/2025 |
| 编号 202502007 | UILC 0431.00-00 | 主题 Minimum Funding Standards for Multiemployer Plans | 发布日期 01/10/2025 |
| 编号 202502006 | UILC 501.04-00 | 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 发布日期 01/10/2025 |
| 编号 202502006 | UILC 501.04-07 | 主题 Homeowners Association | 发布日期 01/10/2025 |
| 编号 202502005 | UILC 861.04-01 | 主题 Place Where Services Performed | 发布日期 01/10/2025 |
| 编号 202502004 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 01/10/2025 |
| 编号 202502004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/10/2025 |
| 编号 202502003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/10/2025 |
| 编号 202502003 | UILC 9100.22-00 | 主题 Other | 发布日期 01/10/2025 |
| 编号 202502003 | UILC 951A.00-00 | 主题 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 发布日期 01/10/2025 |
| 编号 202502003 | UILC 951A.02-00 | 主题 Net CFC Tested Income | 发布日期 01/10/2025 |
| 编号 202502002 | UILC 9416.00-00 | 主题 IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) | 发布日期 01/10/2025 |
| 编号 202502002 | UILC 9416.01-00 | 主题 FDII: Deduction Eligible Income (DEI) | 发布日期 01/10/2025 |
| 编号 202502002 | UILC 9416.02-00 | 主题 FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) | 发布日期 01/10/2025 |
| 编号 202502001 | UILC 263.15-03 | 主题 Allocation of Success-Based Fees | 发布日期 01/10/2025 |
| 编号 202502001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/10/2025 |
| 编号 202502000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 01/10/2025 |
