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 202345005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/10/2023
Номер 202345004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/10/2023
Номер 202345003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/10/2023
Номер 202345002 UILC 7701.00-00 Тема Definitions Дата публикации 11/10/2023
Номер 202345002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/10/2023
Номер 202345002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/10/2023
Номер 202345001 UILC 1361.00-00 Тема Definitions Дата публикации 11/10/2023
Номер 202345001 UILC 1361.01-00 Тема Small Business Corporation v. Not a Small Business Corporation Дата публикации 11/10/2023
Номер 202345001 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 11/10/2023
Номер 202345001 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 11/10/2023
Номер 202345001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/10/2023
Номер 202345001 UILC 1362.02-00 Тема Termination of Election Дата публикации 11/10/2023
Номер 202345001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/10/2023
Номер 202345000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 11/10/2023
Номер 202344022 UILC 4942.03-07 Тема Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue Дата публикации 11/03/2023
Номер 202344021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/03/2023
Номер 202344020 UILC 509-02-01 Тема Publicly Supported Organizations Дата публикации 11/03/2023
Номер 202344019 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/03/2023
Номер 202344018 UILC 501.04-06 Тема Community Дата публикации 11/03/2023
Номер 202344017 UILC 501.01-00 Тема Instrumentalities of U.S. Дата публикации 11/03/2023
Номер 202344017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/03/2023
Номер 202344016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/03/2023
Номер 202344015 UILC 1295.00-00 Тема Qualified Electing Fund Дата публикации 11/03/2023
Номер 202344015 UILC 1295.02-00 Тема Time For Making Election Дата публикации 11/03/2023
Номер 202344014 UILC 174.00-00 Тема Research and Experimental Expenditures (Deductible v. Not Deductible) Дата публикации 11/03/2023