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 202514008 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 04/03/2025 |
| 编号 202514007 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/03/2025 |
| 编号 202514007 | UILC 501.03-05 | 主题 Corporations | 发布日期 04/03/2025 |
| 编号 202514007 | UILC 501.35-00 | 主题 "Exclusively" Test | 发布日期 04/03/2025 |
| 编号 202514006 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/03/2025 |
| 编号 202514005 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/03/2025 |
| 编号 202514005 | UILC 501.32-00 Income Inures v. does Not Inure to Private Individual | 主题 | 发布日期 04/03/2025 |
| 编号 202514005 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 04/03/2025 |
| 编号 202514004 | UILC 6211.00-00 | 主题 Definition of a Deficiency | 发布日期 04/04/2025 |
| 编号 202514004 | UILC 6662.00-00 | 主题 Accuracy-related penalty | 发布日期 04/04/2025 |
| 编号 202514004 | UILC 6676.00-00 | 主题 Erroneous claim for refund or credit | 发布日期 04/04/2025 |
| 编号 202514003 | UILC 6662.00-00 | 主题 Accuracy-related penalty | 发布日期 04/04/2025 |
| 编号 202514003 | UILC 6664.01-00 | 主题 Definition of Underpayment | 发布日期 04/04/2025 |
| 编号 202514003 | UILC 6676.00-00 | 主题 Erroneous claim for refund or credit | 发布日期 04/04/2025 |
| 编号 202514002 | UILC 6331.18-00 | 主题 Levy Procedure | 发布日期 04/04/2025 |
| 编号 202514001 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 04/04/2025 |
| 编号 202514000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 04/04/2025 |
| 编号 202513003 | UILC 2032.00-00 | 主题 Alternate Valuation | 发布日期 03/28/2025 |
| 编号 202513003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/28/2025 |
| 编号 202513002 | UILC 2056A.00-00 | 主题 Qualified Domestic Trusts (Deductible v. Not Deductible) | 发布日期 03/28/2025 |
| 编号 202513002 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/28/2025 |
| 编号 202513001 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 03/28/2025 |
| 编号 202513001 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 发布日期 03/28/2025 |
| 编号 202513000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 03/28/2025 |
| 编号 202512006 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 03/19/2025 |
