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 202335008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335007 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/01/2023
Номер 202335007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335006 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/01/2023
Номер 202335006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/01/2023
Номер 202335005 UILC 856.01-00 Тема Income Requirements Дата публикации 09/01/2023
Номер 202335004 UILC 856.01-00 Тема Income Requirements Дата публикации 09/01/2023
Номер 202335003 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 09/01/2023
Номер 202335002 UILC 1031.00-00 Тема Exchange of Property Held for Productive Use or Investment Дата публикации 09/01/2023
Номер 202335001 UILC 1502.93-00 Тема Intercompany Transactions Дата публикации 09/01/2023
Номер 202335001 UILC 1502.99-00 Тема Regulations Governing Consolidated Returns--Issue Not Contained in Present List Дата публикации 09/01/2023
Номер 202335001 UILC 367.00-00 Тема Foreign Corporations Дата публикации 09/01/2023
Номер 202335001 UILC 367.30-00 Тема Transfers of Intangible Property to Foreign Corporations Under Section 367(d) Дата публикации 09/01/2023
Номер 202335001 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 09/01/2023
Номер 202335000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/01/2023
Номер 202334021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/25/2023
Номер 202334020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/25/2023
Номер 202334019 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/25/2023
Номер 202334018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/25/2023
Номер 202334017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/25/2023
Номер 202334016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/25/2023
Номер 202334015 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 08/25/2023
Номер 202334015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334015 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 08/25/2023
Номер 202334014 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 08/25/2023