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 202336003 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 09/08/2023
Номер 202336002 UILC 911.11-03 Тема Reelection Дата публикации 09/08/2023
Номер 202336001 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 09/08/2023
Номер 202336001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/08/2023
Номер 202335019 UILC 501.03-05 Тема Corporations Дата публикации 09/01/2023
Номер 202335019 UILC 501.03-30 Тема Organizational and Operational Tests ADMINISTRATION: Authority of officers of Internal Revenue Дата публикации 09/01/2023
Номер 202335018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/01/2023
Номер 202335017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/01/2023
Номер 202335016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/01/2023
Номер 202335015 UILC 501.03-05 Тема Corporations Дата публикации 09/01/2023
Номер 202335014 UILC 1366.00-00 Тема Pass-Thru of Items to Shareholders Дата публикации 09/01/2023
Номер 202335014 UILC 172.01-00 Тема Carryback and Carryover Дата публикации 09/01/2023
Номер 202335014 UILC 641.00-00 Тема Imposition of Tax Дата публикации 09/01/2023
Номер 202335013 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 09/01/2023
Номер 202335013 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 09/01/2023
Номер 202335013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335012 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/01/2023
Номер 202335011 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/01/2023
Номер 202335011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335010 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/01/2023
Номер 202335010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335009 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/01/2023
Номер 202335009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335008 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/01/2023