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 202226002 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 07/01/2022 |
| 编号 202226001 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 07/01/2022 |
| 编号 202226000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 07/01/2022 |
| 编号 202225008 | UILC 9999.99-01 | 主题 FBAR Penalty | 发布日期 06/24/2022 |
| 编号 202225007 | UILC 514.00-00 | 主题 Unrelated Debt-Financed Income | 发布日期 06/24/2022 |
| 编号 202225007 | UILC 514.06-00 | 主题 Definitions--Debt-Financed Property | 发布日期 06/24/2022 |
| 编号 202225006 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 06/24/2022 |
| 编号 202225006 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 06/24/2022 |
| 编号 202225006 | UILC 355.01-02 | 主题 Split-Up | 发布日期 06/24/2022 |
| 编号 202225006 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 06/24/2022 |
| 编号 202225006 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 06/24/2022 |
| 编号 202225005 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 06/24/2022 |
| 编号 202225004 | UILC 168.24-01 | 主题 Normalization Rules | 发布日期 06/24/2022 |
| 编号 202225003 | UILC 7701.00-00 | 主题 Definitions | 发布日期 06/24/2022 |
| 编号 202225003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/24/2022 |
| 编号 202225003 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 06/24/2022 |
| 编号 202225002 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 06/24/2022 |
| 编号 202225002 | 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 06/24/2022 |
| 编号 202225001 | UILC 1361.05-00 | 主题 Qualified Subchapter S Subsidiary | 发布日期 06/24/2022 |
| 编号 202225001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/24/2022 |
| 编号 202225000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 06/24/2022 |
| 编号 202224017 | UILC 431.00-00 | 主题 Minimum Funding Standards for Multiemployer Plans | 发布日期 06/17/2022 |
| 编号 202224016 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 06/17/2022 |
| 编号 202224015 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 06/17/2022 |
| 编号 202224015 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 06/17/2022 |
