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 202313008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/31/2023
Номер 202313007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/31/2023
Номер 202313007 UILC 9100.22-00 Тема Other Дата публикации 03/31/2023
Номер 202313007 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 03/31/2023
Номер 202313007 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 03/31/2023
Номер 202313006 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 03/31/2023
Номер 202313006 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 03/31/2023
Номер 202313006 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 03/31/2023
Номер 202313006 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 03/31/2023
Номер 202313005 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 03/31/2023
Номер 202313005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/31/2023
Номер 202313004 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 03/31/2023
Номер 202313004 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 03/31/2023
Номер 202313004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/31/2023
Номер 202313003 UILC 7701.00-00 Тема Definitions Дата публикации 03/31/2023
Номер 202313002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/31/2023
Номер 202313001 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/31/2023
Номер 202313001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/31/2023
Номер 202313001 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/31/2023
Номер 202313000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/31/2023
Номер 202312001 UILC 6221.01-00 Тема Election Out for Certain Partnerships with 100 or Fewer Partners, Etc. Дата публикации 03/24/2023
Номер 202312000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/24/2023
Номер 202311009 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 03/17/2023
Номер 202311008 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 03/17/2023
Номер 202311007 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 03/17/2023