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 202511008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511007 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 03/14/2025
Номер 202511007 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 03/14/2025
Номер 202511006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/14/2025
Номер 202511006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/14/2025
Номер 202511005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/14/2025
Номер 202511004 UILC 48.01-00 Тема Energy Credit Дата публикации 03/14/2025
Номер 202511004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511003 UILC 7701.00-00 Тема Definitions Дата публикации 03/14/2025
Номер 202511003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/14/2025
Номер 202511001 UILC 280C.03-00 Тема Credit for Increasing Research Activities Дата публикации 03/14/2025
Номер 202511000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/14/2025
Номер 202510017 UILC 4945.04-04 Grants to Individuals Тема Дата публикации 03/07/2025
Номер 202510016 UILC 4945.04-04 Grants to Individuals Тема Дата публикации 03/07/2025
Номер 202510015 UILC 4945.04-04 Grants to Individuals Тема Дата публикации 03/07/2025
Номер 202510014 UILC 501-00.00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 03/07/2025
Номер 202510014 UILC 501-03.00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 03/07/2025
Номер 202510014 UILC 501-03.30 Тема Organizational and Operational Tests Дата публикации 03/07/2025
Номер 202510013 UILC 501.03-00 Religious, Charitable, etc., Institutions and Community Chest Тема Дата публикации 03/07/2025
Номер 202510012 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 03/07/2025
Номер 202510012 UILC 856.04-00 Тема Rents From Real Property Дата публикации 03/07/2025
Номер 202510012 UILC 856.05-00 Тема Interest Дата публикации 03/07/2025
Номер 202510011 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 03/07/2025
Номер 202510011 UILC 856.04-00 Тема Rents From Real Property Дата публикации 03/07/2025