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 202318006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/05/2023
編號 202318005 UILC 1362.01-00 主題 Eligible v. Ineligible 發布日期 05/05/2023
編號 202318005 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/05/2023
編號 202318004 UILC 1033.00-00 主題 Involuntary Conversion 發布日期 05/05/2023
編號 202318004 UILC 1033.01-00 主題 General Rule 發布日期 05/05/2023
編號 202318004 UILC 1033.03-00 主題 Property Similar or Related in Service or Use 發布日期 05/05/2023
編號 202318003 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 05/05/2023
編號 202318002 UILC 7701.00-00 主題 Definitions 發布日期 05/05/2023
編號 202318002 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/05/2023
編號 202318002 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/05/2023
編號 202318001 UILC 6041.00-00 主題 Information at Source 發布日期 05/05/2023
編號 202318001 UILC 61.40-00 主題 Governmental Benefits and Subsidies 發布日期 05/05/2023
編號 202318000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 05/05/2023
編號 202317025 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/28/2023
編號 202317024 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/28/2023
編號 202317023 UILC 501.07-00 主題 Social Clubs 發布日期 04/28/2023
編號 202317022 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/28/2023
編號 202317021 UILC 501.04-00 主題 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 發布日期 04/28/2023
編號 202317020 UILC 105.00-00 主題 Accident and Health Plans (Excluded v. Not Excluded) 發布日期 04/28/2023
編號 202317020 UILC 125.00-00 主題 Cafeteria Plans 發布日期 04/28/2023
編號 202317020 UILC 129.00-00 主題 Dependent Care Assistance Programs 發布日期 04/28/2023
編號 202317019 UILC 1502.00-00 主題 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 發布日期 04/28/2023
編號 202317019 UILC 1502.75-00 主題 Filing Requirements 發布日期 04/28/2023
編號 202317019 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/28/2023
編號 202317019 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 04/28/2023