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 202223016 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 06/10/2022
編號 202223016 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 06/10/2022
編號 202223016 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 06/10/2022
編號 202223015 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 06/10/2022
編號 202223015 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 06/10/2022
編號 202223014 UILC 1275.08-00 主題 Integration 發布日期 06/10/2022
編號 202223014 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 06/10/2022
編號 202223013 UILC 1275.08-00 主題 Integration 發布日期 06/10/2022
編號 202223013 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 06/10/2022
編號 202223012 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 06/10/2022
編號 202223011 UILC 469.14-00 主題 Real Property Business 發布日期 06/10/2022
編號 202223011 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 06/10/2022
編號 202223010 UILC 2056.07-00 主題 Qualified Terminable Interest Property 發布日期 06/10/2022
編號 202223010 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 06/10/2022
編號 202223009 UILC 468A.06-03 主題 Disposition of Interest 發布日期 06/10/2022
編號 202223008 UILC 468A.06-03 主題 Disposition of Interest 發布日期 06/10/2022
編號 202223007 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 06/10/2022
編號 202223006 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 06/10/2022
編號 202223006 UILC 1362.01-01 主題 Shareholder Consent 發布日期 06/10/2022
編號 202223006 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 06/10/2022
編號 202223005 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 06/10/2022
編號 202223005 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 06/10/2022
編號 202223004 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 06/10/2022
編號 202223004 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 06/10/2022
編號 202223003 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 06/10/2022