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 201832005 UILC 671.02-00 主题 Persons Treated as Grantors 发布日期 08/10/2018
编号 201832004 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 08/10/2018
编号 201832003 UILC 2056.07-00 主题 Qualified Terminable Interest Property 发布日期 08/10/2018
编号 201832003 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/10/2018
编号 201832002 UILC 42.00-00 主题 Low-Income Housing Credit 发布日期 08/10/2018
编号 201832002 UILC 9100.01-00 主题 Section 42; Low-Income Housing Credit 发布日期 08/10/2018
编号 201832001 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 08/10/2018
编号 201832000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 08/10/2018
编号 201831017 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/03/2018
编号 201831016 UILC 4945.04-04 主题 Grants to Individuals 发布日期 08/03/2018
编号 201831015 UILC 501.32-01 主题 Distribution of Assets to Private Individuals 发布日期 08/03/2018
编号 201831015 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 08/03/2018
编号 201831014 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 08/03/2018
编号 201831014 UILC 501.32-00 主题 Income Inures v. does Not Inure to Private Individual 发布日期 08/03/2018
编号 201831014 UILC 501.32-01 主题 Distribution of Assets to Private Individuals 发布日期 08/03/2018
编号 201831014 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 08/03/2018
编号 201831013 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 08/03/2018
编号 201831013 UILC 501.03-18 主题 Prevention of Cruelty Groups 发布日期 08/03/2018
编号 201831013 UILC 501.32-00 主题 Income Inures v. does Not Inure to Private Individual 发布日期 08/03/2018
编号 201831013 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 08/03/2018
编号 201831012 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 08/03/2018
编号 201831012 UILC 501.33-00 主题 Private v. Public Interest Served 发布日期 08/03/2018
编号 201831011 UILC 61.00-00 主题 Gross Income v. Not Gross Income 发布日期 08/03/2018
编号 201831010 UILC 9100.04-00 主题 Section 168; MACRS 发布日期 08/03/2018
编号 201831009 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 08/03/2018