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 202341007 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 10/13/2023
編號 202341007 UILC 754.02-00 主題 Timeliness of Election 發布日期 10/13/2023
編號 202341007 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/13/2023
編號 202341007 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 10/13/2023
編號 202341006 UILC 860D.01-00 主題 Election 發布日期 10/13/2023
編號 202341006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/13/2023
編號 202341005 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 10/13/2023
編號 202341005 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/13/2023
編號 202341004 UILC 2056.01-00 主題 Terminable Interests 發布日期 10/13/2023
編號 202341004 UILC 2652.01-02 主題 Special Election for QTIP 發布日期 10/13/2023
編號 202341004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/13/2023
編號 202341003 UILC 72.00-00 主題 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 發布日期 10/13/2023
編號 202341002 UILC 72.00-00 主題 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 發布日期 10/13/2023
編號 202341001 UILC 7701.00-00 主題 Definitions 發布日期 10/13/2023
編號 202341001 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/13/2023
編號 202341000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 10/13/2023
編號 202340023 UILC 4945.04-04 主題 Grants to Individuals 發布日期 10/06/2023
編號 202340022 UILC 430.00-00 主題 Minimum funding standards for single-employer defined benefit pension plans 發布日期 10/06/2023
編號 202340021 UILC 430.00-00 主題 Minimum funding standards for single-employer defined benefit pension plans 發布日期 10/06/2023
編號 202340020 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 10/06/2023
編號 202340020 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/06/2023
編號 202340019 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/06/2023
編號 202340018 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/06/2023
編號 202340017 UILC 1502.21-00 主題 Consolidated Net Operating Loss Deduction 發布日期 10/06/2023
編號 202340017 UILC 9100.22-00 主題 Other 發布日期 10/06/2023