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 202211006 UILC 1361.00-00 主題 Definitions 發布日期 03/18/2022
編號 202211006 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 03/18/2022
編號 202211006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/18/2022
編號 202211005 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 03/18/2022
編號 202211004 UILC 168.24-01 主題 Normalization Rules 發布日期 03/18/2022
編號 202211003 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/18/2022
編號 202211003 UILC 754.02-00 主題 Timeliness of Election 發布日期 03/18/2022
編號 202211003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/18/2022
編號 202211003 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/18/2022
編號 202211002 UILC 856.04-00 主題 Rents From Real Property 發布日期 03/18/2022
編號 202211001 UILC 412.06-00 主題 Minimum Funding Waiver 發布日期 03/18/2022
編號 202211000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/18/2022
編號 202210026 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/11/2022
編號 202210025 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/11/2022
編號 202210024 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/11/2022
編號 202210023 UILC 501.04-00 主題 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 發布日期 03/11/2022
編號 202210022 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/11/2022
編號 202210021 UILC 831.00-00 主題 Tax On Insurance Companies Other Than Life Insurance Companies 發布日期 03/11/2022
編號 202210020 UILC 163.08-00 主題 Registration-required Obligations 發布日期 03/11/2022
編號 202210019 UILC 163.08-00 主題 Registration-required Obligations 發布日期 03/11/2022
編號 202210018 UILC 163.08-00 主題 Registration-required Obligations 發布日期 03/11/2022
編號 202210017 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 03/11/2022
編號 202210017 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 03/11/2022
編號 202210016 UILC 408.00-00 主題 Individual Retirement Accounts 發布日期 03/11/2022
編號 202210016 UILC 408.03-00 主題 Rollover Contributions 發布日期 03/11/2022