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 202411001 UILC 1361.03-02 主題 Qualified Subchapter S Trusts 發布日期 03/15/2024
編號 202411001 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 03/15/2024
編號 202411000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 03/15/2024
編號 202410015 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410015 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410014 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410014 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410013 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410013 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410012 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410012 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 03/08/2024
編號 202410011 UILC 1502.32-00 主題 Investment Adjustment 發布日期 03/08/2024
編號 202410011 UILC 9100.22-00 主題 Other 發布日期 03/08/2024
編號 202410010 UILC 9100.04-00 主題 Section 168; MACRS 發布日期 03/08/2024
編號 202410009 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/08/2024
編號 202410008 UILC 1400Z.01-00 主題 Designation of Opportunity Zones 發布日期 03/08/2024
編號 202410008 UILC 1400Z.02-00 主題 Special Rules for Capital Gains Invested in Opportunity Zones 發布日期 03/08/2024
編號 202410008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/08/2024
編號 202410007 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 03/08/2024
編號 202410007 UILC 1362.01-03 主題 Late Elections 發布日期 03/08/2024
編號 202410007 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/08/2024
編號 202410006 UILC 2032.00-00 主題 Alternate Valuation 發布日期 03/08/2024
編號 202410006 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 03/08/2024
編號 202410005 UILC 856.01-00 主題 Income Requirements 發布日期 03/08/2024
編號 202410004 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 03/08/2024