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 202318006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318005 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 05/05/2023
Номер 202318005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/05/2023
Номер 202318004 UILC 1033.00-00 Тема Involuntary Conversion Дата публикации 05/05/2023
Номер 202318004 UILC 1033.01-00 Тема General Rule Дата публикации 05/05/2023
Номер 202318004 UILC 1033.03-00 Тема Property Similar or Related in Service or Use Дата публикации 05/05/2023
Номер 202318003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/05/2023
Номер 202318002 UILC 7701.00-00 Тема Definitions Дата публикации 05/05/2023
Номер 202318002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/05/2023
Номер 202318001 UILC 6041.00-00 Тема Information at Source Дата публикации 05/05/2023
Номер 202318001 UILC 61.40-00 Тема Governmental Benefits and Subsidies Дата публикации 05/05/2023
Номер 202318000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/05/2023
Номер 202317025 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/28/2023
Номер 202317024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/28/2023
Номер 202317023 UILC 501.07-00 Тема Social Clubs Дата публикации 04/28/2023
Номер 202317022 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/28/2023
Номер 202317021 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 04/28/2023
Номер 202317020 UILC 105.00-00 Тема Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 04/28/2023
Номер 202317020 UILC 125.00-00 Тема Cafeteria Plans Дата публикации 04/28/2023
Номер 202317020 UILC 129.00-00 Тема Dependent Care Assistance Programs Дата публикации 04/28/2023
Номер 202317019 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 04/28/2023
Номер 202317019 UILC 1502.75-00 Тема Filing Requirements Дата публикации 04/28/2023
Номер 202317019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/28/2023
Номер 202317019 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 04/28/2023