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 202314009 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/07/2023
Номер 202314009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023
Номер 202314009 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/07/2023
Номер 202314008 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 04/07/2023
Номер 202314007 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 04/07/2023
Номер 202314006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/07/2023
Номер 202314005 UILC 7701.00-00 Тема Definitions Дата публикации 04/07/2023
Номер 202314005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023
Номер 202314005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/07/2023
Номер 202314004 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 04/07/2023
Номер 202314003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/07/2023
Номер 202314003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023
Номер 202314002 UILC 7701.00-00 Тема Definitions Дата публикации 04/07/2023
Номер 202314002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/07/2023
Номер 202314002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/07/2023
Номер 202314001 UILC 9100.22-00 Тема Other Дата публикации 04/07/2023
Номер 202314001 UILC 992.02-00 Тема Election Дата публикации 04/07/2023
Номер 202314000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/07/2023
Номер 202313012 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 03/31/2023
Номер 202313011 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 03/31/2023
Номер 202313010 UILC 509.02-01 Тема Publicly Supported Organizations Дата публикации 03/31/2023
Номер 202313009 UILC 501.31-00 Тема Proof of Exemption Дата публикации 03/31/2023
Номер 202313009 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 03/31/2023
Номер 202313008 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 03/31/2023
Номер 202313008 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 03/31/2023