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 202317001 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 04/28/2023 |
| 编号 202317001 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 04/28/2023 |
| 编号 202317001 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 04/28/2023 |
| 编号 202317001 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 04/28/2023 |
| 编号 202317000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 04/28/2023 |
| 编号 202316012 | UILC 501.10-00 | 主题 Domestic Fraternal Societies, Orders, and Associations | 发布日期 04/21/2023 |
| 编号 202316011 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 04/21/2023 |
| 编号 202316011 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/21/2023 |
| 编号 202316011 | UILC 501.38-01 | 主题 "Action" Organizations | 发布日期 04/21/2023 |
| 编号 202316010 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/21/2023 |
| 编号 202316010 | UILC 501.03-05 | 主题 Corporations | 发布日期 04/21/2023 |
| 编号 202316010 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 04/21/2023 |
| 编号 202316009 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 04/21/2023 |
| 编号 202316009 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/21/2023 |
| 编号 202316009 | UILC 501.03-05 | 主题 Corporations | 发布日期 04/21/2023 |
| 编号 202316008 | UILC 1001.00-00 | 主题 Determination of Amount of and Recognition of Gain or Loss | 发布日期 04/21/2023 |
| 编号 202316007 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 04/21/2023 |
| 编号 202316007 | UILC 9100.22-00 | 主题 Other | 发布日期 04/21/2023 |
| 编号 202316006 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 04/21/2023 |
| 编号 202316006 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 04/21/2023 |
| 编号 202316006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/21/2023 |
| 编号 202316005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 04/21/2023 |
| 编号 202316005 | UILC 9100.22-00 | 主题 Other | 发布日期 04/21/2023 |
| 编号 202316005 | UILC 951A.00-00 | 主题 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 发布日期 04/21/2023 |
| 编号 202316005 | UILC 951A.02-00 | 主题 Net CFC Tested Income | 发布日期 04/21/2023 |
