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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編號 UILC 主題 發布日期
編號 202513003 UILC 2032.00-00 主題 Alternate Valuation 發布日期 03/28/2025
編號 202513003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/28/2025
編號 202513002 UILC 2056A.00-00 主題 Qualified Domestic Trusts (Deductible v. Not Deductible) 發布日期 03/28/2025
編號 202513002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/28/2025
編號 202513001 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 03/28/2025
編號 202513001 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 03/28/2025
編號 202513000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/28/2025
編號 202512006 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/19/2025
編號 202512005 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/19/2025
編號 202512004 UILC 509.02-01 主題 Publicly Supported Organizations 發布日期 03/19/2025
編號 202512003 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 03/19/2025
編號 202512003 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/19/2025
編號 202512003 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 03/19/2025
編號 202512002 UILC 7701.00-00 主題 Definitions 發布日期 03/21/2025
編號 202512002 UILC 7701.03-00 主題 Association v. Trust 發布日期 03/21/2025
編號 202512002 UILC 7701.03-06 主題 Liquidating Trusts 發布日期 03/21/2025
編號 202512001 UILC 101.08-00 主題 Public Safety Officer Killed in Line of Duty 發布日期 03/21/2025
編號 202512001 UILC 104.02-00 主題 Workmen's Compensation 發布日期 03/21/2025
編號 202512000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/21/2025
編號 202511016 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/14/2025
編號 202511015 UILC 165.03-00 主題 Limitations on Losses of Individuals - Transaction Entered Into For Profit 發布日期 03/14/2025
編號 202511015 UILC 165.04-00 主題 Limitations on Losses of Individuals - Casualty and Theft 發布日期 03/14/2025
編號 202511014 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 03/14/2025
編號 202511014 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 03/14/2025
編號 202511013 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 03/14/2025