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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Помощь по поискуНомер | UILC | Тема | Дата публикации |
---|---|---|---|
Номер 202526018 | UILC 4945.04-04 | Тема Grants to Individuals | Дата публикации 06/27/2025 |
Номер 202526017 | UILC 4945.04-04 | Тема Grants to Individuals | Дата публикации 06/27/2025 |
Номер 202526016 | UILC 4945.04-04 | Тема Grants to Individuals | Дата публикации 06/27/2025 |
Номер 202526015 | UILC 6033.01-00 | Тема Exempt v. Non Exempt From Filing | Дата публикации 06/27/2025 |
Номер 202526014 | UILC 4945.04-04 | Тема Grants to Individuals | Дата публикации 06/27/2025 |
Номер 202526013 | UILC 501.00-00 | Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Дата публикации 06/27/2025 |
Номер 202526013 | UILC 501.35-00 | Тема "Exclusively" Test | Дата публикации 06/27/2025 |
Номер 202526012 | UILC 1295.00-00 | Тема Qualified Electing Fund | Дата публикации 06/27/2025 |
Номер 202526012 | UILC 1295.02-00 | Тема Time For Making Election | Дата публикации 06/27/2025 |
Номер 202526011 | UILC 1400Z.02-00 | Тема Special Rules for Capital Gains Invested in Opportunity Zones | Дата публикации 06/27/2025 |
Номер 202526011 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 06/27/2025 |
Номер 202526010 | UILC 1400Z.02-00 | Тема Special Rules for Capital Gains Invested in Opportunity Zones | Дата публикации 06/27/2025 |
Номер 202526009 | UILC 1400Z.02-00 | Тема Special Rules for Capital Gains Invested in Opportunity Zones | Дата публикации 06/27/2025 |
Номер 202526008 | UILC 168.29-02 | Тема Tax-Exempt Use Property | Дата публикации 06/27/2025 |
Номер 202526008 | UILC 9100.04-00 | Тема Section 168; MACRS | Дата публикации 06/27/2025 |
Номер 202526007 | UILC 1362.00-00 | Тема Election by Small Business Corporation | Дата публикации 06/27/2025 |
Номер 202526007 | UILC 1362.04-00 | Тема Inadvertent Terminations | Дата публикации 06/27/2025 |
Номер 202526006 | UILC 754.00-00 | Тема Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 06/27/2025 |
Номер 202526006 | UILC 754.02-00 | Тема Timeliness of Election | Дата публикации 06/27/2025 |
Номер 202526006 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 06/27/2025 |
Номер 202526006 | UILC 9100.15-00 | Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Дата публикации 06/27/2025 |
Номер 202526005 | UILC 7701.00-00 | Тема Definitions | Дата публикации 06/27/2025 |
Номер 202526005 | UILC 9100.00-00 | Тема Extension of Time for Making Certain Elections | Дата публикации 06/27/2025 |
Номер 202526005 | UILC 9100.31-00 | Тема Reg. 301.7701-3 Classification of Certain Business Entities | Дата публикации 06/27/2025 |
Номер 202526004 | UILC 1361.00-00 | Тема Definitions | Дата публикации 06/27/2025 |