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 202326006 UILC 7701.00-00 Тема Definitions Дата публикации 06/30/2023
Номер 202326006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/30/2023
Номер 202326005 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/30/2023
Номер 202326005 UILC 2642.06-00 Тема Special Rules for Certain Inter Vivos Transfers Дата публикации 06/30/2023
Номер 202326005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/30/2023
Номер 202326004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/30/2023
Номер 202326003 UILC 105.00-00 Тема Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 06/30/2023
Номер 202326003 UILC 106.00-00 Тема Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 06/30/2023
Номер 202326003 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 06/30/2023
Номер 202326003 UILC 6012.00-00 Тема Persons Required to Make Returns of Income (Required v. Not Required) Дата публикации 06/30/2023
Номер 202326003 UILC 7701.00-00 Тема Definitions Дата публикации 06/30/2023
Номер 202326002 UILC 1362.01-03 Тема Late Elections Дата публикации 06/30/2023
Номер 202326002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/30/2023
Номер 202326001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/30/2023
Номер 202326001 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/30/2023
Номер 202326000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/30/2023
Номер 202325011 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/23/2023
Номер 202325010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/23/2023
Номер 202325009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/23/2023
Номер 202325008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/23/2023
Номер 202325007 UILC 165.07-00 Тема Disaster Losses Дата публикации 06/23/2023
Номер 202325006 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 06/23/2023
Номер 202325006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/23/2023
Номер 202325006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/23/2023