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 202419009 UILC 856.01-00 主题 Income Requirements 发布日期 05/10/2024
编号 202419008 UILC 1221.12-02 主题 Business Hedges 发布日期 05/10/2024
编号 202419008 UILC 856.01-00 主题 Income Requirements 发布日期 05/10/2024
编号 202419007 UILC 1221.12-02 主题 Business Hedges 发布日期 05/10/2024
编号 202419007 UILC 856.01-00 主题 Income Requirements 发布日期 05/10/2024
编号 202419006 UILC 1221.12-02 主题 Business Hedges 发布日期 05/10/2024
编号 202419006 UILC 856.01-00 主题 Income Requirements 发布日期 05/10/2024
编号 202419005 UILC 1221.12-02 主题 Business Hedges 发布日期 05/10/2024
编号 202419005 UILC 856.01-00 主题 Income Requirements 发布日期 05/10/2024
编号 202419004 UILC 1221.12-02 主题 Business Hedges 发布日期 05/10/2024
编号 202419004 UILC 856.01-00 主题 Income Requirements 发布日期 05/10/2024
编号 202419003 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 05/10/2024
编号 202419003 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 05/10/2024
编号 202419002 UILC 2632.00-00 主题 Special Rules for Allocation of GST Exemption 发布日期 05/10/2024
编号 202419002 UILC 2652.01-02 主题 Special Election for QTIP 发布日期 05/10/2024
编号 202419002 UILC 2654.00-00 主题 Special Rules 发布日期 05/10/2024
编号 202419002 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/10/2024
编号 202419001 UILC 1295.02-00 主题 Time For Making Election 发布日期 05/10/2024
编号 202419001 UILC 1295.02-02 主题 Retroactive Elections 发布日期 05/10/2024
编号 202419000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 05/10/2024
编号 202418015 UILC 4945.04-04 主题 Grants to Individuals 发布日期 05/03/2024
编号 202418014 UILC 501.03-15 主题 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 发布日期 05/03/2024
编号 202418013 UILC 9100.34-00 主题 Section 528 Election to be Treated as Homeowner Association 发布日期 05/03/2024
编号 202418012 UILC 2056.07-01 主题 Effective Election 发布日期 05/03/2024
编号 202418012 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/03/2024