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 202325006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/23/2023
Номер 202325005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 06/23/2023
Номер 202325004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/23/2023
Номер 202325004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/23/2023
Номер 202325003 UILC 475.08-00 Тема Securities Traders Дата публикации 06/23/2023
Номер 202325003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/23/2023
Номер 202325003 UILC 9100.10-01 Тема Accounting Methods Дата публикации 06/23/2023
Номер 202325002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 06/23/2023
Номер 202325002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/23/2023
Номер 202325001 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 06/23/2023
Номер 202325001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/23/2023
Номер 202325000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/23/2023
Номер 202324013 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/16/2023
Номер 202324012 UILC 9999.98-00 Not Able to Identify Under Present List Тема Дата публикации 06/16/2023
Номер 202324012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/16/2023
Номер 202324012 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 06/16/2023
Номер 202324011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/16/2023
Номер 202324011 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 06/16/2023
Номер 202324010 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 06/16/2023
Номер 202324009 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 06/16/2023
Номер 202324008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 06/16/2023
Номер 202324008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2023
Номер 202324007 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 06/16/2023
Номер 202324007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2023
Номер 202324007 UILC 9100.22-00 Тема Other Дата публикации 06/16/2023