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 202327006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 07/07/2023
Номер 202327005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/07/2023
Номер 202327004 UILC 163.08-00 Тема Registration-required Obligations Дата публикации 07/07/2023
Номер 202327003 UILC 163.08-00 Тема Registration-required Obligations Дата публикации 07/07/2023
Номер 202327002 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 07/07/2023
Номер 202327002 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 07/07/2023
Номер 202327001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/07/2023
Номер 202327001 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 07/07/2023
Номер 202327001 UILC 1362.01-03 Тема Late Elections Дата публикации 07/07/2023
Номер 202327001 UILC 7701.00-00 Тема Definitions Дата публикации 07/07/2023
Номер 202327001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/07/2023
Номер 202327000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 07/07/2023
Номер 202326025 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/30/2023
Номер 202326024 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/30/2023
Номер 202326023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/30/2023
Номер 202326022 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/30/2023
Номер 202326022 UILC 501.03-05 Тема Corporations Дата публикации 06/30/2023
Номер 202326021 UILC 501.07-00 Тема Social Clubs Дата публикации 06/30/2023
Номер 202326020 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 06/30/2023
Номер 202326020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/30/2023
Номер 202326019 UILC 148.00-00 Тема Arbitrage Дата публикации 06/30/2023
Номер 202326018 UILC 3111.03-02 Тема Sick and Family Leave and Credits (COVID-19) Дата публикации 06/30/2023
Номер 202326018 UILC 3112.00-00 Тема Instrumentalities of U.S. (Exemption) Дата публикации 06/30/2023
Номер 202326017 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 06/30/2023