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 202422008 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/31/2024
編號 202422007 UILC 7701.00-00 主題 Definitions 發布日期 05/31/2024
編號 202422007 UILC 7701.02-00 主題 Partnerships v. Associations 發布日期 05/31/2024
編號 202422007 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/31/2024
編號 202422006 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 05/31/2024
編號 202422006 UILC 1362.01-00 主題 Eligible v. Ineligible 發布日期 05/31/2024
編號 202422005 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 05/31/2024
編號 202422005 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/31/2024
編號 202422004 UILC 72.00-00 主題 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 發布日期 05/31/2024
編號 202422003 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 05/31/2024
編號 202422003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/31/2024
編號 202422002 UILC 1295.02-00 主題 Time For Making Election 發布日期 05/31/2024
編號 202422002 UILC 1295.02-02 主題 Retroactive Elections 發布日期 05/31/2024
編號 202422001 UILC 1295.02-00 主題 Time For Making Election 發布日期 05/31/2024
編號 202422001 UILC 1295.02-02 主題 Retroactive Elections 發布日期 05/31/2024
編號 202422000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 05/31/2024
編號 202421010 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 05/24/2024
編號 202421010 UILC 501.03-05 主題 Corporations 發布日期 05/24/2024
編號 202421010 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 05/24/2024
編號 202421009 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/24/2024
編號 202421009 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 05/24/2024
編號 202421008 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 05/24/2024
編號 202421007 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 05/24/2024
編號 202421007 UILC 355.01-00 主題 Spin-Off 發布日期 05/24/2024
編號 202421006 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/24/2024