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 202203004 UILC 1361.01-04 主题 More than One Class of Stock 发布日期 01/21/2022
编号 202203004 UILC 1361.01-05 主题 Ineligible Corporation 发布日期 01/21/2022
编号 202203004 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/21/2022
编号 202203004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/21/2022
编号 202203003 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 01/21/2022
编号 202203003 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 01/21/2022
编号 202203002 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/21/2022
编号 202203001 UILC 1295.02-02 主题 Retroactive Elections 发布日期 01/21/2022
编号 202203000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 01/21/2022
编号 202202017 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 01/14/2022
编号 202202017 UILC 501.35-00 主题 "Exclusively" Test 发布日期 01/14/2022
编号 202202016 UILC 4945.04-04 主题 Grants to Individuals 发布日期 01/14/2022
编号 202202015 UILC 7701.00-00 主题 Definitions 发布日期 01/14/2022
编号 202202015 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 01/14/2022
编号 202202014 UILC 6501.00-00 主题 Limitations on Assessment and Collection (Barred v. Not Barred) 发布日期 01/14/2022
编号 202202014 UILC 7507.00-00 主题 Exemption of Insolvent Banks From Tax 发布日期 01/14/2022
编号 202202013 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 01/14/2022
编号 202202012 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 01/14/2022
编号 202202011 UILC 6018.00-00 主题 Estate Tax Returns 发布日期 01/14/2022
编号 202202011 UILC 6091.04-00 主题 Estate Tax Returns 发布日期 01/14/2022
编号 202202010 UILC 3402.00-00 主题 Income Tax Collected at Source 发布日期 01/14/2022
编号 202202010 UILC 6402.00-00 主题 Authority to Make Credits or Refunds 发布日期 01/14/2022
编号 202202010 UILC 6413.00-00 主题 Special Rules Applicable to Certain Employment Taxes 发布日期 01/14/2022
编号 202202010 UILC 6414.00-00 主题 Income Tax Withheld 发布日期 01/14/2022
编号 202202009 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 01/14/2022