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 202334002 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 08/25/2023
Номер 202334002 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 08/25/2023
Номер 202334002 UILC 115.06-00 Тема Income Accruing to the State Дата публикации 08/25/2023
Номер 202334001 UILC 7701.00-00 Тема Definitions Дата публикации 08/25/2023
Номер 202334001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/25/2023
Номер 202334000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/25/2023
Номер 202333008 UILC 4942.03-07 Тема Set-Asides Дата публикации 08/18/2023
Номер 202333007 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/18/2023
Номер 202333006 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 08/18/2023
Номер 202333005 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 08/18/2023
Номер 202333004 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/18/2023
Номер 202333003 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/18/2023
Номер 202333002 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 08/18/2023
Номер 202333001 UILC 3111.03-01 Тема Employee Retention Credit (COVID-19) (Formerly, Payroll Retention Credits) Дата публикации 08/18/2023
Номер 202333001 UILC 3112.00-00 Тема Instrumentalities of U.S. (Exemption) Дата публикации 08/18/2023
Номер 202333000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/18/2023
Номер 202332024 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/11/2023
Номер 202332023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/11/2023
Номер 202332022 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/11/2023
Номер 202332021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/11/2023
Номер 202332020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/11/2023
Номер 202332019 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/11/2023
Номер 202332018 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 08/11/2023
Номер 202332018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/11/2023