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 202506000 | UILC 6110.00-00 | 主題 Index for Public Inspection of Written Determination | 發布日期 02/07/2025 |
| 編號 202505027 | UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 | 主題 Period of Limitations on Making Adjustments | 發布日期 01/31/2025 |
| 編號 202505026 | UILC 4945.04-04 | 主題 Grants to Individuals | 發布日期 01/31/2025 |
| 編號 202505025 | UILC 430.00-00 | 主題 Minimum funding standards for single-employer defined benefit pension plans | 發布日期 01/31/2025 |
| 編號 202505024 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 01/31/2025 |
| 編號 202505024 | UILC 501.33-00 | 主題 Private v. Public Interest Served | 發布日期 01/31/2025 |
| 編號 202505023 | UILC 501.07-00 | 主題 Social Clubs | 發布日期 01/31/2025 |
| 編號 202505023 | UILC 501.07-01 | 主題 Profit v. Not for Profit | 發布日期 01/31/2025 |
| 編號 202505022 | UILC 468A.01-00 | 主題 In General | 發布日期 01/31/2025 |
| 編號 202505021 | UILC 468A.01-00 | 主題 In General | 發布日期 01/31/2025 |
| 編號 202505020 | UILC 468A.01-00 | 主題 In General | 發布日期 01/31/2025 |
| 編號 202505019 | UILC 7701.00-00 | 主題 Definitions | 發布日期 01/31/2025 |
| 編號 202505019 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505019 | UILC 9100.31-00 | 主題 Reg. 301.7701-3 Classification of Certain Business Entities | 發布日期 01/31/2025 |
| 編號 202505018 | UILC 412.00-00 | 主題 Minimum Funding Standards | 發布日期 01/31/2025 |
| 編號 202505018 | UILC 412.06-00 | 主題 Minimum Funding Waiver | 發布日期 01/31/2025 |
| 編號 202505017 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 01/31/2025 |
| 編號 202505017 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505016 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 9100.22-00 | 主題 Other | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 951A.00-00 | 主題 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 發布日期 01/31/2025 |
| 編號 202505015 | UILC 951A.02-00 | 主題 Net CFC Tested Income | 發布日期 01/31/2025 |
| 編號 202505014 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 01/31/2025 |
| 編號 202505014 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 01/31/2025 |
