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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尋求幫助
編號 UILC 主題 發布日期
編號 201713009 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 03/31/2017
編號 201713008 UILC 2010.04-00 主題 Portability Election under � 2010(c)(5)(A) 發布日期 03/31/2017
編號 201713008 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 03/31/2017
編號 201713007 UILC 860D.00-00 主題 REMIC Defined 發布日期 03/31/2017
編號 201713006 UILC 2010.04-00 主題 Portability Election under � 2010(c)(5)(A) 發布日期 03/31/2017
編號 201713006 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 03/31/2017
編號 201713005 UILC 168.00-00 主題 Modified Accelerated Cost Recovery System 發布日期 03/31/2017
編號 201713005 UILC 9100.04-00 主題 Section 168; MACRS 發布日期 03/31/2017
編號 201713004 UILC 168.00-00 主題 Modified Accelerated Cost Recovery System 發布日期 03/31/2017
編號 201713004 UILC 9100.04-00 主題 Section 168; MACRS 發布日期 03/31/2017
編號 201713003 UILC 4947.02-00 主題 Split-Interest Trusts 發布日期 03/31/2017
編號 201713002 UILC 4947.02-00 主題 Split-Interest Trusts 發布日期 03/31/2017
編號 201713001 UILC 6501.00-00 主題 Limitations on Assessment and Collection (Barred v. Not Barred) 發布日期 03/31/2017
編號 201713001 UILC 6651.00-00 主題 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 發布日期 03/31/2017
編號 201713000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/31/2017
編號 201712017 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 03/24/2017
編號 201712017 UILC 501.36-01 主題 Section 501(c)(3) Organizations 發布日期 03/24/2017
編號 201712016 UILC 501.15-00 主題 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 發布日期 03/24/2017
編號 201712015 UILC 501.03-17 主題 Political Action Organizations 發布日期 03/24/2017
編號 201712015 UILC 501.35.00 主題 "Exclusively" Test 發布日期 03/24/2017
編號 201712014 UILC 501.03-05 主題 Corporations 發布日期 03/24/2017
編號 201712013 UILC 501.15-00 主題 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 發布日期 03/24/2017
編號 201712012 UILC 9100.09-00 主題 Section 442; Accounting Periods 發布日期 03/24/2017
編號 201712011 UILC 9100.22-00 主題 Other 發布日期 03/24/2017
編號 201712010 UILC 2010.04-00 主題 Portability Election under � 2010(c)(5)(A) 發布日期 03/24/2017