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 202346013 UILC 6303.01-00 Тема Lien Дата публикации 11/17/2023
Номер 202346012 UILC 6047.00-00 Тема Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) Дата публикации 11/17/2023
Номер 202346012 UILC 6071.02-00 Тема Certain Information Returns Дата публикации 11/17/2023
Номер 202346011 UILC 6047.00-00 Тема Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) Дата публикации 11/17/2023
Номер 202346011 UILC 6071.02-00 Тема Certain Information Returns Дата публикации 11/17/2023
Номер 202346010 UILC 7803.00-00 Тема Other Personnel Дата публикации 11/17/2023
Номер 202346009 UILC 6221B.00-00 Тема Tax Treatment Determined At Partnership Level-BBA Дата публикации 11/17/2023
Номер 202346009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/17/2023
Номер 202346008 UILC 856.01-00 Тема Income Requirements Дата публикации 11/17/2023
Номер 202346007 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 11/17/2023
Номер 202346007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/17/2023
Номер 202346007 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 11/17/2023
Номер 202346006 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 11/17/2023
Номер 202346006 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 11/17/2023
Номер 202346006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/17/2023
Номер 202346005 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 11/17/2023
Номер 202346004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 11/17/2023
Номер 202346004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/17/2023
Номер 202346003 UILC 7701.00-00 Тема Definitions Дата публикации 11/17/2023
Номер 202346003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/17/2023
Номер 202346003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/17/2023
Номер 202346001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 11/17/2023
Номер 202346000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 11/17/2023
Номер 202345015 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/10/2023
Номер 202345014 UILC 4942.03-07 Тема Set-Asides Дата публикации 11/10/2023