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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202342006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/20/2023
Номер 202342006 UILC 9100.22-00 Тема Other Дата публикации 10/20/2023
Номер 202342005 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 10/20/2023
Номер 202342005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/20/2023
Номер 202342005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/20/2023
Номер 202342004 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 10/20/2023
Номер 202342004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/20/2023
Номер 202342004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/20/2023
Номер 202342003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/20/2023
Номер 202342003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/20/2023
Номер 202342002 UILC 4943.03-01 Тема Permitted Holdings Дата публикации 10/20/2023
Номер 202342001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/20/2023
Номер 202342001 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 10/20/2023
Номер 202342001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/20/2023
Номер 202342000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 10/20/2023
Номер 202341014 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/13/2023
Номер 202341013 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/13/2023
Номер 202341012 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 10/13/2023
Номер 202341011 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/13/2023
Номер 202341010 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 10/13/2023
Номер 202341010 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 10/13/2023
Номер 202341009 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 10/13/2023
Номер 202341008 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 10/13/2023
Номер 202341008 UILC 612.00-00 Тема Basis for Cost Depletion (Included v. Not Included in Basis) Дата публикации 10/13/2023
Номер 202341008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/13/2023