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 202401005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/05/2024
Номер 202401004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/05/2024
Номер 202401004 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 01/05/2024
Номер 202401004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/05/2024
Номер 202401003 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2024
Номер 202401002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2024
Номер 202401001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2024
Номер 202401000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/05/2024
Номер 202352023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/29/2023
Номер 202352022 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 12/29/2023
Номер 202352022 UILC 1502.75-00 Тема Filing Requirements Дата публикации 12/29/2023
Номер 202352021 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 12/29/2023
Номер 202352021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/29/2023
Номер 202352021 UILC 501.03-05 Тема Corporations Дата публикации 12/29/2023
Номер 202352020 UILC 7602.00-00 Тема Examination of Books and Witnesses Дата публикации 12/29/2023
Номер 202352019 UILC 931.00-00 Тема Income From Sources Within Guam, American Samoa or the Northern Mariana Islands Дата публикации 12/29/2023
Номер 202352018 UILC 2511.04-00 Тема Gifts Indirectly Made Дата публикации 12/29/2023
Номер 202352017 UILC 1361.00-00 Тема Definitions Дата публикации 12/29/2023
Номер 202352017 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 12/29/2023
Номер 202352017 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 12/29/2023
Номер 202352017 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/29/2023
Номер 202352017 UILC 1362.02-00 Тема Termination of Election Дата публикации 12/29/2023
Номер 202352017 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/29/2023
Номер 202352016 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 12/29/2023
Номер 202352016 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 12/29/2023