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 202502007 UILC 0431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 01/10/2025
Номер 202502006 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 01/10/2025
Номер 202502006 UILC 501.04-07 Тема Homeowners Association Дата публикации 01/10/2025
Номер 202502005 UILC 861.04-01 Тема Place Where Services Performed Дата публикации 01/10/2025
Номер 202502004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/10/2025
Номер 202502004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/10/2025
Номер 202502003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/10/2025
Номер 202502003 UILC 9100.22-00 Тема Other Дата публикации 01/10/2025
Номер 202502003 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 01/10/2025
Номер 202502003 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 01/10/2025
Номер 202502002 UILC 9416.00-00 Тема IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) Дата публикации 01/10/2025
Номер 202502002 UILC 9416.01-00 Тема FDII: Deduction Eligible Income (DEI) Дата публикации 01/10/2025
Номер 202502002 UILC 9416.02-00 Тема FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) Дата публикации 01/10/2025
Номер 202502001 UILC 263.15-03 Тема Allocation of Success-Based Fees Дата публикации 01/10/2025
Номер 202502001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/10/2025
Номер 202502000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/10/2025
Номер 202501018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/03/2025
Номер 202501017 UILC 4942.03-07 Тема Set-Asides Дата публикации 01/03/2025
Номер 202501016 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 01/03/2025
Номер 202501016 UILC 501.04-07 Тема Homeowners Association Дата публикации 01/03/2025
Номер 202501015 UILC 501.05-00 Тема Labor Organizations Дата публикации 01/03/2025
Номер 202501014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/03/2025
Номер 202501013 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/03/2025
Номер 202501013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/03/2025
Номер 202501013 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/03/2025