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 202412010 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/22/2024
編號 202412009 UILC 1502.93-00 主題 Intercompany Transactions 發布日期 03/22/2024
編號 202412009 UILC 368.08-06 主題 Business Enterprise Continuity 發布日期 03/22/2024
編號 202412008 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 03/22/2024
編號 202412008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/22/2024
編號 202412007 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 03/22/2024
編號 202412007 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/22/2024
編號 202412006 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 03/22/2024
編號 202412006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/22/2024
編號 202412005 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 03/22/2024
編號 202412005 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/22/2024
編號 202412004 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 03/22/2024
編號 202412003 UILC 1295.02-00 主題 Time For Making Election 發布日期 03/22/2024
編號 202412003 UILC 1295.02-02 主題 Retroactive Elections 發布日期 03/22/2024
編號 202412002 UILC 1295.02-00 主題 Time For Making Election 發布日期 03/22/2024
編號 202412002 UILC 1295.02-02 主題 Retroactive Elections 發布日期 03/22/2024
編號 202412001 UILC 1295.02-00 主題 Time For Making Election 發布日期 03/22/2024
編號 202412001 UILC 1295.02-02 主題 Retroactive Elections 發布日期 03/22/2024
編號 202412000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/22/2024
編號 202411015 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/15/2024
編號 202411014 UILC 4945.04-04 主題 Grants to Individuals 發布日期 03/15/2024
編號 202411013 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/15/2024
編號 202411013 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 03/15/2024
編號 202411012 UILC 501.00-00 主題 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 發布日期 03/15/2024
編號 202411012 UILC 501.03-05 主題 Corporations 發布日期 03/15/2024