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 202326016 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/30/2023
Номер 202326016 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/30/2023
Номер 202326016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326015 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 06/30/2023
Номер 202326014 UILC 7701.00-00 Тема Definitions Дата публикации 06/30/2023
Номер 202326014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326014 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/30/2023
Номер 202326013 UILC 7701.00-00 Тема Definitions Дата публикации 06/30/2023
Номер 202326013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326013 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/30/2023
Номер 202326012 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/30/2023
Номер 202326012 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/30/2023
Номер 202326012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326011 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/30/2023
Номер 202326011 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/30/2023
Номер 202326011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326010 UILC 1382.00-00 Тема Taxable Income of Cooperatives Дата публикации 06/30/2023
Номер 202326010 UILC 1388.00-00 Тема Definitions; Special Rules Дата публикации 06/30/2023
Номер 202326009 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/30/2023
Номер 202326009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326009 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/30/2023
Номер 202326008 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/30/2023
Номер 202326007 UILC 7701.00-00 Тема Definitions Дата публикации 06/30/2023
Номер 202326007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/30/2023