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 202319015 UILC 3504.00-00 Тема Acts to be Performed by Agents Дата публикации 05/12/2023
Номер 202319015 UILC 3511.00-00 Тема Certified Professional Employer Organizations Дата публикации 05/12/2023
Номер 202319015 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 05/12/2023
Номер 202319015 UILC 6402.01-00 Тема Credit of Overpayment Against Any Tax Liability Дата публикации 05/12/2023
Номер 202319015 UILC 7705.00-00 Тема Definitions Дата публикации 05/12/2023
Номер 202319015 UILC 7803.03-00 Тема Taxpayer Bill of Rights Дата публикации 05/12/2023
Номер 202319015 UILC 9999.00-00 Тема Miscellaneous Issues Дата публикации 05/12/2023
Номер 202319014 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 05/12/2023
Номер 202319014 UILC 9100.22-00 Тема Other Дата публикации 05/12/2023
Номер 202319013 UILC 1202.00-00 Тема 50-Percent Exclusion for Gain from Certain Small Business Stocks Дата публикации 05/12/2023
Номер 202319012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/12/2023
Номер 202319012 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/12/2023
Номер 202319011 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 05/12/2023
Номер 202319010 UILC 453.00-00 Тема Installment Method (Available v. Not Available) Дата публикации 05/12/2023
Номер 202319009 UILC 6050P.00-00 Тема Returns Relating to Cancellation of Indebtedness by Certain Financial Entities Дата публикации 05/12/2023
Номер 202319008 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 05/12/2023
Номер 202319008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/12/2023
Номер 202319008 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/12/2023
Номер 202319007 UILC 7701.00-00 Тема Definitions Дата публикации 05/12/2023
Номер 202319007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/12/2023
Номер 202319007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/12/2023
Номер 202319006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/12/2023
Номер 202319005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/12/2023
Номер 202319004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/12/2023
Номер 202319003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/12/2023