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 202338019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338007 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338006 UILC 2056A.00-00 Тема Qualified Domestic Trusts (Deductible v. Not Deductible) Дата публикации 09/22/2023
Номер 202338006 UILC 9100.19-00 Тема Extension of Time For Filing Return Дата публикации 09/22/2023
Номер 202338005 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/22/2023
Номер 202338005 UILC 9100.22-00 Тема Other Дата публикации 09/22/2023
Номер 202338004 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 09/22/2023
Номер 202338004 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 09/22/2023
Номер 202338003 UILC 9100.02-00 Тема Section 59(e) Дата публикации 09/22/2023
Номер 202338003 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 09/22/2023
Номер 202338002 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 09/22/2023
Номер 202338002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/22/2023
Номер 202338002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/22/2023
Номер 202338001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/22/2023