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 202219003 UILC 7701.00-00 Тема Definitions Дата публикации 05/13/2022
Номер 202219003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/13/2022
Номер 202219003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/13/2022
Номер 202219002 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 05/13/2022
Номер 202219002 UILC 1502.13-01 Тема Stock of Members Дата публикации 05/13/2022
Номер 202219001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/13/2022
Номер 202219000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/13/2022
Номер 202218032 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/06/2022
Номер 202218031 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/06/2022
Номер 202218030 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/06/2022
Номер 202218029 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/06/2022
Номер 202218028 UILC 408.03-00 Тема Rollover Contributions Дата публикации 05/06/2022
Номер 202218028 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 05/06/2022
Номер 202218027 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/06/2022
Номер 202218026 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 05/06/2022
Номер 202218026 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/06/2022
Номер 202218026 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 05/06/2022
Номер 202218026 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 05/06/2022
Номер 202218025 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 05/06/2022
Номер 202218025 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/06/2022
Номер 202218025 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 05/06/2022
Номер 202218024 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/06/2022
Номер 202218024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2022
Номер 202218024 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/06/2022
Номер 202218023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2022