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 201904004 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 01/25/2019
Номер 201904003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/25/2019
Номер 201904002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/25/2019
Номер 201904001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/25/2019
Номер 201904000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/25/2019
Номер 201903023 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/18/2019
Номер 201903022 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/18/2019
Номер 201903021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/18/2019
Номер 201903020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/18/2019
Номер 201903019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/18/2019
Номер 201903018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/18/2019
Номер 201903017 UILC 119.00-00 Тема Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) Дата публикации 01/18/2019
Номер 201903017 UILC 132.04-00 Тема De Minimis Fringe Дата публикации 01/18/2019
Номер 201903017 UILC 132.04-02 Тема Certain Eating Facilities Дата публикации 01/18/2019
Номер 201903016 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 01/18/2019
Номер 201903016 UILC 9100.22-00 Тема Other Дата публикации 01/18/2019
Номер 201903015 UILC 54A.00-00 Тема Credit to Holders of Qualified Tax Credit Bonds Дата публикации 01/18/2019
Номер 201903014 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 01/18/2019
Номер 201903014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/18/2019
Номер 201903013 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 01/18/2019
Номер 201903013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/18/2019
Номер 201903012 UILC 2056A.00-00 Тема Qualified Domestic Trusts (Deductible v. Not Deductible) Дата публикации 01/18/2019
Номер 201903012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/18/2019
Номер 201903011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/18/2019
Номер 201903010 UILC 7701.00-00 Тема Definitions Дата публикации 01/18/2019