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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202516009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/18/2025
Номер 202516008 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/18/2025
Номер 202516008 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 04/18/2025
Номер 202516008 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/18/2025
Номер 202516007 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/18/2025
Номер 202516006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/18/2025
Номер 202516006 UILC 754.02-00 Тема Timeliness of Election Дата публикации 04/18/2025
Номер 202516006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/18/2025
Номер 202516006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/18/2025
Номер 202516005 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 04/18/2025
Номер 202516005 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 04/18/2025
Номер 202516004 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 04/18/2025
Номер 202516004 UILC 9100.22-00 Тема Other Дата публикации 04/18/2025
Номер 202516003 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/18/2025
Номер 202516003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/18/2025
Номер 202516003 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/18/2025
Номер 202516002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/18/2025
Номер 202516001 UILC 7701.00-00 Тема Definitions Дата публикации 04/18/2025
Номер 202516001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/18/2025
Номер 202516001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/18/2025
Номер 202516000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/18/2025
Номер 202515018 UILC 4945.04-04 Тема Grants to Individual Дата публикации 04/11/2025
Номер 202515017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/11/2025
Номер 202515016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/11/2025
Номер 202515016 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/11/2025