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 202402006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/12/2024
Номер 202402006 UILC 9100.22-00 Тема Other Дата публикации 01/12/2024
Номер 202402005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/12/2024
Номер 202402004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/12/2024
Номер 202402004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/12/2024
Номер 202402003 UILC 168.24-01 Тема Normalization Rules Дата публикации 01/12/2024
Номер 202402002 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 01/12/2024
Номер 202402001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/12/2024
Номер 202402001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/12/2024
Номер 202402000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/12/2024
Номер 202401019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/05/2024
Номер 202401018 UILC 501.07-05 Тема Business with Nonmembers Дата публикации 01/05/2024
Номер 202401017 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/05/2024
Номер 202401016 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/05/2024
Номер 202401016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2024
Номер 202401015 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 01/05/2024
Номер 202401014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2024
Номер 202401013 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/05/2024
Номер 202401012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/05/2024
Номер 202401011 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 01/05/2024
Номер 202401010 UILC 7701.00-00 Тема Definitions Дата публикации 01/05/2024
Номер 202401010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/05/2024
Номер 202401009 UILC 7701.00-00 Тема Definitions Дата публикации 01/05/2024
Номер 202401009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/05/2024
Номер 202401008 UILC 7701.00-00 Тема Definitions Дата публикации 01/05/2024