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 202506000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/07/2025
Номер 202505027 UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 Тема Period of Limitations on Making Adjustments Дата публикации 01/31/2025
Номер 202505026 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/31/2025
Номер 202505025 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 01/31/2025
Номер 202505024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/31/2025
Номер 202505024 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/31/2025
Номер 202505023 UILC 501.07-00 Тема Social Clubs Дата публикации 01/31/2025
Номер 202505023 UILC 501.07-01 Тема Profit v. Not for Profit Дата публикации 01/31/2025
Номер 202505022 UILC 468A.01-00 Тема In General Дата публикации 01/31/2025
Номер 202505021 UILC 468A.01-00 Тема In General Дата публикации 01/31/2025
Номер 202505020 UILC 468A.01-00 Тема In General Дата публикации 01/31/2025
Номер 202505019 UILC 7701.00-00 Тема Definitions Дата публикации 01/31/2025
Номер 202505019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505019 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/31/2025
Номер 202505018 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 01/31/2025
Номер 202505018 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 01/31/2025
Номер 202505017 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/31/2025
Номер 202505017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505015 UILC 9100.22-00 Тема Other Дата публикации 01/31/2025
Номер 202505015 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 01/31/2025
Номер 202505015 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 01/31/2025
Номер 202505014 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025
Номер 202505014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025