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 202349002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/08/2023
Номер 202349001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/08/2023
Номер 202349001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/08/2023
Номер 202349000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 12/08/2023
Номер 202348015 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 12/01/2023
Номер 202348014 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 12/01/2023
Номер 202348013 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/01/2023
Номер 202348012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/01/2023
Номер 202348011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/01/2023
Номер 202348011 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 12/01/2023
Номер 202348010 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 12/01/2023
Номер 202348009 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 12/01/2023
Номер 202348009 UILC 408.03-00 Тема Rollover Contributions Дата публикации 12/01/2023
Номер 202348008 UILC 7701.00-00 Тема Definitions Дата публикации 12/01/2023
Номер 202348008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/01/2023
Номер 202348007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/01/2023
Номер 202348007 UILC 9100.10-00 Тема Section 446 Дата публикации 12/01/2023
Номер 202348007 UILC 9100.10-01 Тема Accounting Methods Дата публикации 12/01/2023
Номер 202348006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/01/2023
Номер 202348006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/01/2023
Номер 202348005 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 12/01/2023
Номер 202348005 UILC 4980.02-00 Тема Exceptions Дата публикации 12/01/2023
Номер 202348004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/01/2023
Номер 202348004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/01/2023
Номер 202348003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/01/2023