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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Номер UILC Тема Дата публикации
Номер 202527023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/03/2025
Номер 202527022 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/03/2025
Номер 202527021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/03/2025
Номер 202527020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/03/2025
Номер 202527019 UILC 4942.03-07 Тема Set-Asides Дата публикации 07/03/2025
Номер 202527018 UILC 4942.03-07 Тема Set-Asides Дата публикации 07/03/2025
Номер 202527017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/03/2025
Номер 202527016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/03/2025
Номер 202527015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/03/2025
Номер 202527014 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 07/03/2025
Номер 202527014 UILC 501.04-07 Тема Homeowners Association Дата публикации 07/03/2025
Номер 202527013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/03/2025
Номер 202527013 UILC 501.03-05 Тема Corporations Дата публикации 07/03/2025
Номер 202527012 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 07/03/2025
Номер 202527012 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 07/03/2025
Номер 202527012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/03/2025
Номер 202527012 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/03/2025
Номер 202527011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/03/2025
Номер 202527010 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 07/03/2025
Номер 202527010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/03/2025
Номер 202527009 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 07/03/2025
Номер 202527009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/03/2025
Номер 202527008 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 07/03/2025
Номер 202527008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/03/2025
Номер 202527007 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 07/03/2025