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 202515007 UILC 61.22-00 Тема Discharge of Indebtedness Дата публикации 04/11/2025
Номер 202515006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/11/2025
Номер 202515005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/11/2025
Номер 202515005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/11/2025
Номер 202515004 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/11/2025
Номер 202515004 UILC 754.02-00 Тема Timeliness of Election Дата публикации 04/11/2025
Номер 202515004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/11/2025
Номер 202515004 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/11/2025
Номер 202515003 UILC 7701.00-00 Тема Definitions Дата публикации 04/11/2025
Номер 202515003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/11/2025
Номер 202515003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/11/2025
Номер 202515002 UILC 565.00-00 Тема Consent Dividends Дата публикации 04/11/2025
Номер 202515002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/11/2025
Номер 202515001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/11/2025
Номер 202515000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/11/2025
Номер 202514014 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/03/2025
Номер 202514013 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/03/2025
Номер 202514012 UILC 4942.03-07 Тема Set-Asides Дата публикации 04/03/2025
Номер 202514011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514011 UILC 501.03-05 Тема Corporations Дата публикации 04/03/2025
Номер 202514011 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 04/03/2025
Номер 202514010 UILC 501.07-00 Тема Social Clubs Дата публикации 04/03/2025
Номер 202514009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025
Номер 202514009 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/03/2025
Номер 202514008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/03/2025