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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Número UILC Asunto Fecha de publicación
Número 202338020 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338019 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338018 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338017 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338016 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338015 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338014 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338013 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338012 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338011 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338010 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338009 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338008 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338007 UILC 501.03-00 Asunto Religious, Charitable, etc., Institutions and Community Chest Fecha de publicación 09/22/2023
Número 202338006 UILC 2056A.00-00 Asunto Qualified Domestic Trusts (Deductible v. Not Deductible) Fecha de publicación 09/22/2023
Número 202338006 UILC 9100.19-00 Asunto Extension of Time For Filing Return Fecha de publicación 09/22/2023
Número 202338005 UILC 336.05-00 Asunto Stock Sales and Distributions Treated as Asset Transfers Fecha de publicación 09/22/2023
Número 202338005 UILC 9100.22-00 Asunto Other Fecha de publicación 09/22/2023
Número 202338004 UILC 2010.04-00 Asunto Portability Election under Section 2010(c)(5)(A) Fecha de publicación 09/22/2023
Número 202338004 UILC 9100.35-00 Asunto Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Fecha de publicación 09/22/2023
Número 202338003 UILC 9100.02-00 Asunto Section 59(e) Fecha de publicación 09/22/2023
Número 202338003 UILC 9100.04-00 Asunto Section 168; MACRS Fecha de publicación 09/22/2023
Número 202338002 UILC 1400Z.01-00 Asunto Designation of Opportunity Zones Fecha de publicación 09/22/2023
Número 202338002 UILC 1400Z.02-00 Asunto Special Rules for Capital Gains Invested in Opportunity Zones Fecha de publicación 09/22/2023
Número 202338002 UILC 9100.00-00 Asunto Extension of Time for Making Certain Elections Fecha de publicación 09/22/2023