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 202409020 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 03/01/2024
Номер 202409019 UILC 501.03-22 Тема Scholarships, Endowment Funds and Trusts, Student Loans Дата публикации 03/01/2024
Номер 202409018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/01/2024
Номер 202409017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/01/2024
Номер 202409016 UILC 6050I.01-00 Тема Compliance Дата публикации 03/01/2024
Номер 202409015 UILC 2010.04-00 Тема Portability Election under 2010(c)(5)(A) Дата публикации 03/01/2024
Номер 202409015 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) Дата публикации 03/01/2024
Номер 202409014 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 03/01/2024
Номер 202409014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/01/2024
Номер 202409014 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 03/01/2024
Номер 202409013 UILC 61.08-00 Тема General Exclusions From Gross Income Дата публикации 03/01/2024
Номер 202409012 UILC 61.08-00 Тема General Exclusions From Gross Income Дата публикации 03/01/2024
Номер 202409011 UILC 61.08-00 Тема General Exclusions From Gross Income Дата публикации 03/01/2024
Номер 202409010 UILC 61.08-00 Тема General Exclusions From Gross Income Дата публикации 03/01/2024
Номер 202409009 UILC 61.08-00 Тема General Exclusions From Gross Income Дата публикации 03/01/2024
Номер 202409008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 03/01/2024
Номер 202409008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/01/2024
Номер 202409007 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 03/01/2024
Номер 202409007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/01/2024
Номер 202409006 UILC 7701.00-00 Тема Definitions Дата публикации 03/01/2024
Номер 202409006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/01/2024
Номер 202409005 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/01/2024
Номер 202409005 UILC 754.02-00 Тема Timeliness of Election Дата публикации 03/01/2024
Номер 202409005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/01/2024
Номер 202409005 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/01/2024