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 202123003 UILC 461.00-00 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 发布日期 06/11/2021
编号 202123003 UILC 468A.06-03 主题 Disposition of Interest 发布日期 06/11/2021
编号 202123002 UILC 856.00-00 主题 Definition of Real Estate Investment Trust 发布日期 06/11/2021
编号 202123002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/11/2021
编号 202123001 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/11/2021
编号 202123000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 06/11/2021
编号 202122016 UILC 4945.04-04 主题 Grants to Individuals 发布日期 06/04/2021
编号 202122015 UILC 4945.04-04 主题 Grants to Individuals 发布日期 06/04/2021
编号 202122014 UILC 4945.04-04 主题 Grants to Individuals 发布日期 06/04/2021
编号 202122013 UILC 430.00-00 主题 Minimum funding standards for single-employer defined benefit pension plans 发布日期 06/04/2021
编号 202122012 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 06/04/2021
编号 202122012 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 06/04/2021
编号 202122012 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 06/04/2021
编号 202122011 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 06/04/2021
编号 202122011 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 06/04/2021
编号 202122010 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/04/2021
编号 202122010 UILC 992.02-00 主题 Election 发布日期 06/04/2021
编号 202122009 UILC 9100.20-00 主题 Section 1502; Election to File Consolidated Return 发布日期 06/04/2021
编号 202122008 UILC 7701.00-00 主题 Definitions 发布日期 06/04/2021
编号 202122008 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/04/2021
编号 202122008 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 06/04/2021
编号 202122007 UILC 47.00-00 主题 Rehabilitation Credit 发布日期 06/04/2021
编号 202122007 UILC 50.00-00 主题 Special Rules for Computing Investment Credit 发布日期 06/04/2021
编号 202122007 UILC 9100.33-00 主题 Section 50(d)(5) Passthrough of Investment Credit 发布日期 06/04/2021
编号 202122006 UILC 461.00-00 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 发布日期 06/04/2021