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 202328005 UILC 4940.00-00 主題 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 發布日期 07/14/2023
編號 202328005 UILC 4941.00-00 主題 Excise Taxes on Acts of Self-Dealing 發布日期 07/14/2023
編號 202328005 UILC 4942.00-00 主題 Taxes on Failure to Distribute Income 發布日期 07/14/2023
編號 202328005 UILC 4944.00-00 主題 Excise Tax on "Jeopardizing" Investments 發布日期 07/14/2023
編號 202328005 UILC 4945.00-00 主題 Excise Taxes on Taxable Expenditures 發布日期 07/14/2023
編號 202328005 UILC 507.00-00 主題 Termination of Private Foundation Status 發布日期 07/14/2023
編號 202328005 UILC 6033.00-00 主題 Returns by Exempt Organizations (Section 501 Organizations) 發布日期 07/14/2023
編號 202328005 UILC 6043.00-00 主題 Returns Regarding Liquidation, Dissolution, Termination, or Contraction 發布日期 07/14/2023
編號 202328004 UILC 4940.00-00 主題 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 發布日期 07/14/2023
編號 202328004 UILC 4941.00-00 主題 Excise Taxes on Acts of Self-Dealing 發布日期 07/14/2023
編號 202328004 UILC 4942.00-00 主題 Taxes on Failure to Distribute Income 發布日期 07/14/2023
編號 202328004 UILC 4944.00-00 主題 Excise Tax on "Jeopardizing" Investments 發布日期 07/14/2023
編號 202328004 UILC 4945.00-00 主題 Excise Taxes on Taxable Expenditures 發布日期 07/14/2023
編號 202328004 UILC 507.00-00 主題 Termination of Private Foundation Status 發布日期 07/14/2023
編號 202328004 UILC 6033.00-00 主題 Returns by Exempt Organizations (Section 501 Organizations) 發布日期 07/14/2023
編號 202328004 UILC 6043.00-00 主題 Returns Regarding Liquidation, Dissolution, Termination, or Contraction 發布日期 07/14/2023
編號 202328003 UILC 754.02-00 主題 Timeliness of Election 發布日期 07/14/2023
編號 202328003 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 07/14/2023
編號 202328002 UILC 7701.00-00 主題 Definitions 發布日期 07/14/2023
編號 202328002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 07/14/2023
編號 202328002 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 07/14/2023
編號 202328001 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 07/14/2023
編號 202328000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 07/14/2023
編號 202327021 UILC 4945.04-04 主題 Grants to Individuals 發布日期 07/07/2023
編號 202327020 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 07/07/2023