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 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