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 202420001 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/17/2024
編號 202420001 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 05/17/2024
編號 202420000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 05/17/2024
編號 202419030 UILC 4945.04-04 主題 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 發布日期 05/10/2024
編號 202419029 UILC 4945.04-04 主題 Grants to Individuals 發布日期 05/10/2024
編號 202419028 UILC 430.00-00 主題 Minimum funding standards for single-employer defined benefit pension plans 發布日期 05/10/2024
編號 202419027 UILC 4942.03-07 主題 Set-Asides 發布日期 05/10/2024
編號 202419026 UILC 4945.04-04 主題 Grants to Individuals 發布日期 05/10/2024
編號 202419025 UILC 501.01-00 主題 Instrumentalities of U.S. 發布日期 05/10/2024
編號 202419025 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/10/2024
編號 202419025 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 05/10/2024
編號 202419025 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 05/10/2024
編號 202419024 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/10/2024
編號 202419023 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/10/2024
編號 202419022 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/10/2024
編號 202419021 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/10/2024
編號 202419020 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 05/10/2024
編號 202419019 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/10/2024
編號 202419019 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 05/10/2024
編號 202419018 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 05/10/2024
編號 202419017 UILC 501.13-00 主題 Cemetery Companies 發布日期 05/10/2024
編號 202419017 UILC 501.13-00 主題 Cemetery Companies 發布日期 05/10/2024
編號 202419016 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 05/10/2024
編號 202419016 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 05/10/2024
編號 202419015 UILC 9100.04-00 主題 Section 168; MACRS 發布日期 05/10/2024