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 202501010 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 01/03/2025
编号 202501009 UILC 6223B.00-00 主题 Designation of Partnership Representative 发布日期 01/03/2025
编号 202501009 UILC 6231B.00-00 主题 Notice of Proceedings and Adjustments 发布日期 01/03/2025
编号 202501008 UILC 245A.00-00 主题 Dividend Received Deduction 发布日期 01/03/2025
编号 202501008 UILC 269.00-00 主题 Acquisitions Made to Evade or Avoid Income Tax 发布日期 01/03/2025
编号 202501008 UILC 269.01-00 主题 Principal Purpose Text 发布日期 01/03/2025
编号 202501008 UILC 951A.00-00 主题 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 发布日期 01/03/2025
编号 202501008 UILC 954.02-02 主题 Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons 发布日期 01/03/2025
编号 202501007 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 01/03/2025
编号 202501007 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/03/2025
编号 202501006 UILC 1362.01-02 主题 Election After Termination 发布日期 01/03/2025
编号 202501005 UILC 1362.01-02 主题 Election After Termination 发布日期 01/03/2025
编号 202501004 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 01/03/2025
编号 202501004 UILC 2642.00-00 主题 Inclusion Ratio 发布日期 01/03/2025
编号 202501004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/03/2025
编号 202501003 UILC 614.04-00 主题 Aggregating Non-Operating Mineral Interests 发布日期 01/03/2025
编号 202501002 UILC 614.04-00 主题 Aggregating Non-Operating Mineral Interests 发布日期 01/03/2025
编号 202501001 UILC 754.00-00 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/03/2025
编号 202501001 UILC 754.02-00 主题 Timeliness of Election 发布日期 01/03/2025
编号 202501001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/03/2025
编号 202501001 UILC 9100.15-00 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 发布日期 01/03/2025
编号 202501000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 01/03/2025
编号 202452018 UILC 4945.04-04 主题 Grants to Individuals 发布日期 12/27/2024
编号 202452017 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 12/27/2024
编号 202452017 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 12/27/2024