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 202315004 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/14/2023
Номер 202315004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/14/2023
Номер 202315004 UILC 1362.02-00 Тема Termination of Election Дата публикации 04/14/2023
Номер 202315004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/14/2023
Номер 202315003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/14/2023
Номер 202315002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/14/2023
Номер 202315002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/14/2023
Номер 202315001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/14/2023
Номер 202315001 UILC 1362.02-00 Тема Termination of Election Дата публикации 04/14/2023
Номер 202315001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/14/2023
Номер 202315000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/14/2023
Номер 202314016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/07/2023
Номер 202314016 UILC 501.03-05 Тема Corporations Дата публикации 04/07/2023
Номер 202314016 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/07/2023
Номер 202314015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023
Номер 202314015 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 04/07/2023
Номер 202314014 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 04/07/2023
Номер 202314014 UILC 9100.22-00 Тема Other Дата публикации 04/07/2023
Номер 202314013 UILC 992.02-00 Тема Election Дата публикации 04/07/2023
Номер 202314012 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/07/2023
Номер 202314012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023
Номер 202314011 UILC 7701.00-00 Тема Definitions Дата публикации 04/07/2023
Номер 202314011 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/07/2023
Номер 202314010 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 04/07/2023
Номер 202314010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023