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 202443014 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/25/2024 |
| 编号 202443013 | UILC 468A.04-02 | 主题 Revised Schedules | 发布日期 10/25/2024 |
| 编号 202443012 | UILC 831.00-00 | 主题 Tax On Insurance Companies Other Than Life Insurance Companies | 发布日期 10/25/2024 |
| 编号 202443011 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 10/25/2024 |
| 编号 202443011 | 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 10/25/2024 |
| 编号 202443010 | UILC 168.00-00 | 主题 Modified Accelerated Cost Recovery System | 发布日期 10/25/2024 |
| 编号 202443010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/25/2024 |
| 编号 202443009 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 10/25/2024 |
| 编号 202443009 | 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 10/25/2024 |
| 编号 202443008 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 10/25/2024 |
| 编号 202443007 | UILC 115.00-00 | 主题 Income of States, Municipalities, etc. | 发布日期 10/25/2024 |
| 编号 202443006 | UILC 7701.00-00 | 主题 Definitions | 发布日期 10/25/2024 |
| 编号 202443006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/25/2024 |
| 编号 202443006 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 10/25/2024 |
| 编号 202443005 | UILC 7701.00-00 | 主题 Definitions | 发布日期 10/25/2024 |
| 编号 202443005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/25/2024 |
| 编号 202443005 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 10/25/2024 |
| 编号 202443004 | UILC 162.00-00 | 主题 Trade or Business (Deductible v. Not Deductible) | 发布日期 10/25/2024 |
| 编号 202443004 | UILC 461.00-00 | 主题 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 发布日期 10/25/2024 |
| 编号 202443004 | UILC 468B.01-00 | 主题 In General | 发布日期 10/25/2024 |
| 编号 202443003 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 10/25/2024 |
| 编号 202443002 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 10/25/2024 |
| 编号 202443002 | 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 10/25/2024 |
| 编号 202443001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/25/2024 |
| 编号 202443000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 10/25/2024 |
