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 202443002 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 10/25/2024
編號 202443001 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/25/2024
編號 202443000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 10/25/2024
編號 202442012 UILC 4945.04-04 主題 Grants to Individuals 發布日期 10/18/2024
編號 202442012 UILC 501-03.00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/31/2024
編號 202442012 UILC 501.35-00 主題 "Exclusively" Test 發布日期 10/31/2024
編號 202442011 UILC 4945.04-04 主題 Grants to Individuals 發布日期 10/18/2024
編號 202442011 UILC 501-03.00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/31/2024
編號 202442010 UILC 501-00.00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 10/18/2024
編號 202442010 UILC 501-03.00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/18/2024
編號 202442010 UILC 501-03.30 主題 Organizational and Operational Tests 發布日期 10/18/2024
編號 202442010 UILC 501-03.00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/31/2024
編號 202442009 UILC 501-03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/18/2024
編號 202442009 UILC 501.36-00 主題 Business Activities 發布日期 10/18/2024
編號 202442008 UILC 501.07-00 主題 Social Clubs 發布日期 10/18/2024
編號 202442007 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/18/2024
編號 202442006 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/18/2024
編號 202442005 UILC 2010.04-00 主題 Portability Election under ? 2010(c)(5)(A) 發布日期 10/18/2024
編號 202442005 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 發布日期 10/18/2024
編號 202442004 UILC 2010.04-00 主題 Portability Election under ? 2010(c)(5)(A) 發布日期 10/18/2024
編號 202442004 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 發布日期 10/18/2024
編號 202442003 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 10/18/2024
編號 202442003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/18/2024
編號 202442002 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 10/18/2024
編號 202442001 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 10/18/2024