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 202334002 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 08/25/2023
编号 202334002 UILC 115.03-00 主题 Essential Governmental Function 发布日期 08/25/2023
编号 202334002 UILC 115.06-00 主题 Income Accruing to the State 发布日期 08/25/2023
编号 202334001 UILC 7701.00-00 主题 Definitions 发布日期 08/25/2023
编号 202334001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/25/2023
编号 202334001 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 08/25/2023
编号 202334000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 08/25/2023
编号 202333008 UILC 4942.03-07 主题 Set-Asides 发布日期 08/18/2023
编号 202333007 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/18/2023
编号 202333006 UILC 501.06-00 主题 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 发布日期 08/18/2023
编号 202333005 UILC 501.04-00 主题 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 发布日期 08/18/2023
编号 202333004 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 08/18/2023
编号 202333003 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 08/18/2023
编号 202333002 UILC 9100.20-00 主题 Section 1502; Election to File Consolidated Return 发布日期 08/18/2023
编号 202333001 UILC 3111.03-01 主题 Employee Retention Credit (COVID-19) (Formerly, Payroll Retention Credits) 发布日期 08/18/2023
编号 202333001 UILC 3112.00-00 主题 Instrumentalities of U.S. (Exemption) 发布日期 08/18/2023
编号 202333000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 08/18/2023
编号 202332024 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/11/2023
编号 202332023 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/11/2023
编号 202332022 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/11/2023
编号 202332021 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/11/2023
编号 202332020 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/11/2023
编号 202332019 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/11/2023
编号 202332018 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 08/11/2023
编号 202332018 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 08/11/2023