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 202406007 UILC 118.01-00 主题 Contributions by Shareholders 发布日期 02/09/2024
编号 202406007 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 02/09/2024
编号 202406007 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 02/09/2024
编号 202406007 UILC 305.04-00 主题 Disproportionate Distributions 发布日期 02/09/2024
编号 202406006 UILC 118.01-00 主题 Contributions by Shareholders 发布日期 02/09/2024
编号 202406006 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 02/09/2024
编号 202406006 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 02/09/2024
编号 202406006 UILC 305.04-00 主题 Disproportionate Distributions 发布日期 02/09/2024
编号 202406005 UILC 118.01-00 主题 Contributions by Shareholders 发布日期 02/09/2024
编号 202406005 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 02/09/2024
编号 202406005 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 02/09/2024
编号 202406005 UILC 305.04-00 主题 Disproportionate Distributions 发布日期 02/09/2024
编号 202406004 UILC 1502.00-00 主题 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 发布日期 02/09/2024
编号 202406004 UILC 1502.75-00 主题 Filing Requirements 发布日期 02/09/2024
编号 202406004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/09/2024
编号 202406004 UILC 9100.20-00 主题 Section 1502; Election to File Consolidated Return 发布日期 02/09/2024
编号 202406003 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 02/09/2024
编号 202406003 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 02/09/2024
编号 202406002 UILC 118.01-00 主题 Contributions by Shareholders 发布日期 02/09/2024
编号 202406002 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 02/09/2024
编号 202406002 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 02/09/2024
编号 202406002 UILC 305.04-00 主题 Disproportionate Distributions 发布日期 02/09/2024
编号 202406001 UILC 118.01-00 主题 Contributions by Shareholders 发布日期 02/09/2024
编号 202406001 UILC 2501.00-00 主题 Imposition of Gift Tax (Imposed v. Not Imposed) 发布日期 02/09/2024
编号 202406001 UILC 2511.00-00 主题 Transfers in General (Gift v. Not a Gift) 发布日期 02/09/2024