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 202417023 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 04/26/2024
编号 202417022 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 04/26/2024
编号 202417021 UILC 461.01-00 主题 Accrual Method 发布日期 04/26/2024
编号 202417021 UILC 461.06-01 主题 Accrual Basis 发布日期 04/26/2024
编号 202417020 UILC 6223B.00-00 主题 Designation of Partnership Representative 发布日期 04/26/2024
编号 202417020 UILC 6231B.00-00 主题 Notice of Proceedings and Adjustments 发布日期 04/26/2024
编号 202417019 UILC 6103.02-02 主题 Return Information 发布日期 04/26/2024
编号 202417018 UILC 6232.00-00 R 1988 主题 Extension of Subchapter To Windfall Profits Tax (Repealed) 发布日期 04/26/2024
编号 202417017 UILC 6232.00-00 R 1988 主题 Extension of Subchapter To Windfall Profits Tax (Repealed) 发布日期 04/26/2024
编号 202417016 UILC 6103.08-01 主题 Disclosure within the Department of Treasury 发布日期 04/26/2024
编号 202417015 UILC 7453.05-00 主题 Filing of All Documents 发布日期 04/26/2024
编号 202417014 UILC 6225B.01-00 主题 Determination of Imputed Underpayments - BBA 发布日期 04/26/2024
编号 202417014 UILC 6231B.00-00 主题 Notice of Proceedings and Adjustments 发布日期 04/26/2024
编号 202417013 UILC 6231B.00-00 主题 Notice of Proceedings and Adjustments 发布日期 04/26/2024
编号 202417012 UILC 2010.04-00 主题 Portability Election under section 2010(c)(5)(A) 发布日期 04/26/2024
编号 202417012 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 04/26/2024
编号 202417011 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 04/26/2024
编号 202417010 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 04/26/2024
编号 202417009 UILC 457.00-00 主题 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 发布日期 04/26/2024
编号 202417009 UILC 457.09-00 主题 Special Rules 发布日期 04/26/2024
编号 202417009 UILC 457.09-08 主题 Length of Service Award Plans 发布日期 04/26/2024
编号 202417008 UILC 1504.00-00 主题 Definitions 发布日期 04/26/2024
编号 202417008 UILC 1504.02-00 主题 Includible Corporation v. Not an Includible Corporation 发布日期 04/26/2024
编号 202417007 UILC 2010.04-00 主题 Portability Election under section 2010(c)(5)(A) 发布日期 04/26/2024
编号 202417007 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 04/26/2024