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 202348003 UILC 1362.01-03 主題 Late Elections 發布日期 12/01/2023
編號 202348002 UILC 163.10-11 主題 (TCJA) Limitation on Business Interest Expense-General 發布日期 12/01/2023
編號 202348002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 12/01/2023
編號 202348001 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 12/01/2023
編號 202348001 UILC 754.02-00 主題 Timeliness of Election 發布日期 12/01/2023
編號 202348001 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 12/01/2023
編號 202348001 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 12/01/2023
編號 202348000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 12/01/2023
編號 202347020 UILC 4942.03-07 主題 Set-Asides 發布日期 11/24/2023
編號 202347019 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 11/24/2023
編號 202347019 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 11/24/2023
編號 202347018 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 11/24/2023
編號 202347018 UILC 501.36-00 主題 Business Activities 發布日期 11/24/2023
編號 202347017 UILC 501.04-00 主題 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 發布日期 11/24/2023
編號 202347016 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 11/24/2023
編號 202347015 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 11/24/2023
編號 202347014 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 11/24/2023
編號 202347013 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 11/24/2023
編號 202347012 UILC 336.05-00 主題 Stock Sales and Distributions Treated as Asset Transfers 發布日期 11/24/2023
編號 202347012 UILC 9100.22-00 主題 Other 發布日期 11/24/2023
編號 202347011 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 11/24/2023
編號 202347010 UILC 9100.22-00 主題 Other 發布日期 11/24/2023
編號 202347010 UILC 992.02-00 主題 Election 發布日期 11/24/2023
編號 202347009 UILC 1502.03-00 主題 Consolidated Investment Credit 發布日期 11/24/2023
編號 202347008 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 11/24/2023