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 202505003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 01/31/2025 |
| 编号 202505003 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 01/31/2025 |
| 编号 202505002 | UILC 213.00-00 | 主题 Medical, Dental, etc., Expenses | 发布日期 01/31/2025 |
| 编号 202505001 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 01/31/2025 |
| 编号 202505001 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 01/31/2025 |
| 编号 202505001 | UILC 361.00-00 | 主题 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 发布日期 01/31/2025 |
| 编号 202505001 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 01/31/2025 |
| 编号 202505001 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 01/31/2025 |
| 编号 202505000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 01/31/2025 |
| 编号 202504021 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 01/24/2025 |
| 编号 202504021 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 01/24/2025 |
| 编号 202504020 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 01/24/2025 |
| 编号 202504020 | UILC 501.32-01 | 主题 Distribution of Assets to Private Individuals | 发布日期 01/24/2025 |
| 编号 202504020 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 01/24/2025 |
| 编号 202504019 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 01/24/2025 |
| 编号 202504019 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 01/24/2025 |
| 编号 202504019 | UILC 501.03-30 | 主题 Organizational and Operational Tests | 发布日期 01/24/2025 |
| 编号 202504019 | UILC 501.35-00 | 主题 "Exclusively" Test | 发布日期 01/24/2025 |
| 编号 202504018 | UILC 6103.00-00 | 主题 Confidentiality and Disclosure of Returns and Return Information | 发布日期 01/24/2025 |
| 编号 202504017 | UILC 7852.00-00 | 主题 Other Applicable Rules | 发布日期 01/24/2025 |
| 编号 202504016 | UILC 9999.00-00 | 主题 Miscellaneous Issues | 发布日期 01/24/2025 |
| 编号 202504015 | UILC 6235B.00-00 | 主题 Period of Limitations on Making Adjustments | 发布日期 01/24/2025 |
| 编号 202504014 | UILC 4941.00-00 | 主题 Excise Taxes on Acts of Self-Dealing | 发布日期 01/24/2025 |
| 编号 202504014 | UILC 4944.00-00 | 主题 Excise Tax on "Jeopardizing" Investments | 发布日期 01/24/2025 |
| 编号 202504014 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 01/24/2025 |
