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 201818005 UILC 2601.04-01 主題 Wills or Revocable Trusts Executed Before October 22, 1986 發布日期 05/04/2018
編號 201818004 UILC 9100.04-00 主題 Section 168; MACRS 發布日期 05/04/2018
編號 201818003 UILC 754.02-00 主題 Timeliness of Election 發布日期 05/04/2018
編號 201818003 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 05/04/2018
編號 201818002 UILC 9100.04-00 主題 Section 168; MACRS 發布日期 05/04/2018
編號 201818001 UILC 7704.00-00 主題 Certain Publicly Traded Partnerships Treated as Corporations 發布日期 05/04/2018
編號 201818001 UILC 7704.04-00 主題 Inadvertent Termination 發布日期 05/04/2018
編號 201818000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 05/04/2018
編號 201817020 UILC 4945.04-04 主題 Grants to Individuals 發布日期 04/27/2018
編號 201817019 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/27/2018
編號 201817018 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/27/2018
編號 201817018 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/27/2018
編號 201817017 UILC 1502.21-00 主題 Consolidated Net Operating Loss Deduction 發布日期 04/27/2018
編號 201817017 UILC 9100.22-00 主題 Other 發布日期 04/27/2018
編號 201817016 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 04/27/2018
編號 201817016 UILC 2001.00-00 主題 Imposition and Rate of Tax 發布日期 04/27/2018
編號 201817016 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 04/27/2018
編號 201817016 UILC 2601.00-00 主題 Tax On Generation Skipping Transfers 發布日期 04/27/2018
編號 201817015 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 04/27/2018
編號 201817015 UILC 1362.01-00 主題 Eligible v. Ineligible 發布日期 04/27/2018
編號 201817015 UILC 1362.02-00 主題 Termination of Election 發布日期 04/27/2018
編號 201817015 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/27/2018
編號 201817014 UILC 1001.00-00 主題 Determination of Amount of and Recognition of Gain or Loss 發布日期 04/27/2018
編號 201817014 UILC 2001.00-00 主題 Imposition and Rate of Tax 發布日期 04/27/2018
編號 201817014 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 04/27/2018