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 202213013 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 04/01/2022
編號 202213012 UILC 501.35-00 主題 "Exclusively" Test 發布日期 04/01/2022
編號 202213011 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 04/01/2022
編號 202213011 UILC 501.07-00 主題 Social Clubs 發布日期 04/01/2022
編號 202213010 UILC 501.06-00 主題 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 發布日期 04/01/2022
編號 202213010 UILC 501.06-01 主題 Performance of Particular Services for Members 發布日期 04/01/2022
編號 202213009 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/01/2022
編號 202213009 UILC 501.36-00 主題 Business Activities 發布日期 04/01/2022
編號 202213008 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 04/01/2022
編號 202213008 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 04/01/2022
編號 202213007 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 04/01/2022
編號 202213006 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 04/01/2022
編號 202213006 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 04/01/2022
編號 202213005 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 04/01/2022
編號 202213005 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 04/01/2022
編號 202213004 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 04/01/2022
編號 202213004 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 04/01/2022
編號 202213003 UILC 856.00-00 主題 Definition of Real Estate Investment Trust 發布日期 04/01/2022
編號 202213002 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 04/01/2022
編號 202213002 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 04/01/2022
編號 202213001 UILC 167.22-01 主題 Normalization Rules 發布日期 04/01/2022
編號 202213000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 04/01/2022
編號 202212001 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 03/25/2022
編號 202212001 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 發布日期 03/25/2022
編號 202212000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/25/2022