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 202525009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/20/2025
Номер 202525009 UILC 9100.22-00 Тема Other Дата публикации 06/20/2025
Номер 202525008 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 06/20/2025
Номер 202525008 UILC 402.08-00 Тема Rollover Contributions Дата публикации 06/20/2025
Номер 202525008 UILC 402.08-05 Тема By a Surviving Spouse Дата публикации 06/20/2025
Номер 202525007 UILC 2010.04-00 Тема Portability Election under ? 2010(c)(5)(A) Дата публикации 06/20/2025
Номер 202525007 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) Дата публикации 06/20/2025
Номер 202525006 UILC 7701.00-00 Тема Definitions Дата публикации 06/20/2025
Номер 202525006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/20/2025
Номер 202525006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/20/2025
Номер 202525005 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 06/20/2025
Номер 202525005 UILC 7701.00-00 Тема Definitions Дата публикации 06/20/2025
Номер 202525005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/20/2025
Номер 202525005 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 06/20/2025
Номер 202525005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/20/2025
Номер 202525004 UILC 7701.00-00 Тема Definitions Дата публикации 06/20/2025
Номер 202525004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/20/2025
Номер 202525004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/20/2025
Номер 202525003 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/20/2025
Номер 202525003 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/20/2025
Номер 202525002 UILC 2010.04-00 Тема Portability Election under ? 2010(c)(5)(A) Дата публикации 06/20/2025
Номер 202525002 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) Дата публикации 06/20/2025
Номер 202525001 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 06/20/2025
Номер 202525001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/20/2025
Номер 202525001 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 06/20/2025