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 202340002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/06/2023
Номер 202340002 UILC 1362.02-00 Тема Termination of Election Дата публикации 10/06/2023
Номер 202340002 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 10/06/2023
Номер 202340002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/06/2023
Номер 202340001 UILC 6416.01-00 Тема Credits or Refunds of Retailers and Manufacturers Taxes Дата публикации 10/06/2023
Номер 202340001 UILC 6427.01-00 Тема Nontaxable Uses Дата публикации 10/06/2023
Номер 202340000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 10/06/2023
Номер 202339046 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/29/2023
Номер 202339045 UILC 501.36-00 Тема Business Activities Дата публикации 09/29/2023
Номер 202339045 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339044 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339043 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339042 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339041 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339040 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339039 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 09/29/2023
Номер 202339038 UILC 501.05-01 Тема Agriculture and Horticulture Organizations Дата публикации 09/29/2023
Номер 202339037 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339036 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339035 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339034 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339033 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339032 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339031 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023
Номер 202339030 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/29/2023