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 201945030 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/08/2019
Номер 201945029 UILC 501.03-08 Тема Educational Organizations Дата публикации 11/08/2019
Номер 201945029 UILC 501.03-33 Тема Lessening the Burdens of Government Дата публикации 11/08/2019
Номер 201945028 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 11/08/2019
Номер 201945028 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 11/08/2019
Номер 201945027 UILC 6062.00-00 Тема Signing of Corporation Returns Дата публикации 11/08/2019
Номер 201945027 UILC 6063.00-00 Тема Signing of Partnership Returns Дата публикации 11/08/2019
Номер 201945026 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 11/08/2019
Номер 201945025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945024 UILC 404.11-00 Тема Year of Deduction Дата публикации 11/08/2019
Номер 201945024 UILC 404.11-01 Тема Time of Contribution Дата публикации 11/08/2019
Номер 201945023 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/08/2019
Номер 201945023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945023 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/08/2019
Номер 201945022 UILC 355.01-00 Тема Spin-Off Дата публикации 11/08/2019
Номер 201945022 UILC 355.05-01 Тема Distribution of Control Дата публикации 11/08/2019
Номер 201945021 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019
Номер 201945016 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 11/08/2019
Номер 201945016 UILC 355.01-01 Тема Split-Off Дата публикации 11/08/2019
Номер 201945016 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/08/2019
Номер 201945015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/08/2019