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 202517004 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/25/2025
編號 202517004 UILC 754.02-00 主題 Timeliness of Election 發布日期 04/25/2025
編號 202517004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/25/2025
編號 202517004 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/25/2025
編號 202517003 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/25/2025
編號 202517002 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 04/25/2025
編號 202517001 UILC 856.00-00 主題 Definition of Real Estate Investment Trust 發布日期 04/25/2025
編號 202517001 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/25/2025
編號 202517000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 04/25/2025
編號 202516009 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 04/18/2025
編號 202516008 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 04/18/2025
編號 202516008 UILC 501.32-01 主題 Distribution of Assets to Private Individuals 發布日期 04/18/2025
編號 202516008 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 04/18/2025
編號 202516007 UILC 501.33-00 主題 Private v. Public Interest Served 發布日期 04/18/2025
編號 202516006 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/18/2025
編號 202516006 UILC 754.02-00 主題 Timeliness of Election 發布日期 04/18/2025
編號 202516006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/18/2025
編號 202516006 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/18/2025
編號 202516005 UILC 1502.00-00 主題 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 發布日期 04/18/2025
編號 202516005 UILC 1502.13-00 主題 Intercompany Transactions 發布日期 04/18/2025
編號 202516004 UILC 336.05-00 主題 Stock Sales and Distributions Treated as Asset Transfers 發布日期 04/18/2025
編號 202516004 UILC 9100.22-00 主題 Other 發布日期 04/18/2025
編號 202516003 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/18/2025
編號 202516003 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 04/18/2025
編號 202516003 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 04/18/2025