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 202452017 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 12/27/2024 |
| 编号 202452016 | UILC 501.04-07 | 主题 Homeowners Association | 发布日期 12/27/2024 |
| 编号 202452015 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 12/27/2024 |
| 编号 202452014 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 12/27/2024 |
| 编号 202452014 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 12/27/2024 |
| 编号 202452013 | UILC 9999.00-00 | 主题 Miscellaneous Issues | 发布日期 12/27/2024 |
| 编号 202452012 | UILC 6221.00-00 | 主题 Tax Treatment Determined At Partnership Level | 发布日期 12/27/2024 |
| 编号 202452012 | UILC 6241.00-00 | 主题 Partner's Return Must Be Consistent with Partnership Return | 发布日期 12/27/2024 |
| 编号 202452012 | UILC 741.00-00 | 主题 Recognition and Character of Gain or Loss on Sale or Exchange | 发布日期 12/27/2024 |
| 编号 202452012 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/27/2024 |
| 编号 202452011 | UILC 2010.04-00 | 主题 Portability Election under 2010(c)(5)(A) | 发布日期 12/27/2024 |
| 编号 202452011 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 发布日期 12/27/2024 |
| 编号 202452010 | UILC 47.00-00 | 主题 Rehabilitation Credit | 发布日期 12/27/2024 |
| 编号 202452010 | UILC 50.00-00 | 主题 Special Rules for Computing Investment Credit | 发布日期 12/27/2024 |
| 编号 202452010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/27/2024 |
| 编号 202452009 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/27/2024 |
| 编号 202452009 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 12/27/2024 |
| 编号 202452009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/27/2024 |
| 编号 202452009 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/27/2024 |
| 编号 202452008 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/27/2024 |
| 编号 202452008 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 12/27/2024 |
| 编号 202452008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/27/2024 |
| 编号 202452008 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/27/2024 |
| 编号 202452007 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 12/27/2024 |
| 编号 202452006 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 12/27/2024 |
