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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202324006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2023
Номер 202324005 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 06/16/2023
Номер 202324004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 06/16/2023
Номер 202324004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2023
Номер 202324004 UILC 9100.22-00 Тема Other Дата публикации 06/16/2023
Номер 202324003 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 06/16/2023
Номер 202324003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2023
Номер 202324002 UILC 7701.00-00 Тема Definitions Дата публикации 06/16/2023
Номер 202324002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/16/2023
Номер 202324001 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 06/16/2023
Номер 202324001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2023
Номер 202324000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/16/2023
Номер 202323017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/09/2023
Номер 202323016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/09/2023
Номер 202323015 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/09/2023
Номер 202323014 UILC 501.07-00 Тема Social Clubs Дата публикации 06/09/2023
Номер 202323013 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 06/09/2023
Номер 202323013 UILC 501.04-06 Тема Community Дата публикации 06/09/2023
Номер 202323013 UILC 501.04-07 Тема Homeowners Association Дата публикации 06/09/2023
Номер 202323012 UILC 501.07-00 Тема Social Clubs Дата публикации 06/09/2023
Номер 202323011 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/09/2023
Номер 202323011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/09/2023
Номер 202323011 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 06/09/2023
Номер 202323010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/09/2023
Номер 202323009 UILC 501.07-00 Тема Social Clubs Дата публикации 06/09/2023