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 202336031 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336030 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 09/08/2023
编号 202336029 UILC 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 主题 发布日期 09/08/2023
编号 202336028 UILC 501.04-00 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 发布日期 09/08/2023
编号 202336028 UILC 501.04-06 主题 Community 发布日期 09/08/2023
编号 202336027 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336026 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336025 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336024 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336023 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336022 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336021 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336020 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336019 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336018 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336017 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336016 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 09/08/2023
编号 202336015 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 09/08/2023
编号 202336015 UILC 754.02-00 主题 Timeliness of Election 发布日期 09/08/2023
编号 202336015 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/08/2023
编号 202336015 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 09/08/2023
编号 202336014 UILC 7701.00-00 主题 Definitions 发布日期 09/08/2023
编号 202336014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 09/08/2023
编号 202336014 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 09/08/2023
编号 202336013 UILC 7872.05-00 主题 Types of Below Market Loans Subject to Section 7872 发布日期 09/08/2023