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 201713010 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 03/31/2017
Номер 201713009 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 03/31/2017
Номер 201713009 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 03/31/2017
Номер 201713008 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 03/31/2017
Номер 201713008 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 03/31/2017
Номер 201713007 UILC 860D.00-00 Тема REMIC Defined Дата публикации 03/31/2017
Номер 201713006 UILC 2010.04-00 Тема Portability Election under � 2010(c)(5)(A) Дата публикации 03/31/2017
Номер 201713006 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 03/31/2017
Номер 201713005 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 03/31/2017
Номер 201713005 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 03/31/2017
Номер 201713004 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 03/31/2017
Номер 201713004 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 03/31/2017
Номер 201713003 UILC 4947.02-00 Тема Split-Interest Trusts Дата публикации 03/31/2017
Номер 201713002 UILC 4947.02-00 Тема Split-Interest Trusts Дата публикации 03/31/2017
Номер 201713001 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 03/31/2017
Номер 201713001 UILC 6651.00-00 Тема Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) Дата публикации 03/31/2017
Номер 201713000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/31/2017
Номер 201712017 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 03/24/2017
Номер 201712017 UILC 501.36-01 Тема Section 501(c)(3) Organizations Дата публикации 03/24/2017
Номер 201712016 UILC 501.15-00 Тема Insurance Companies or Associations With Net Written Premiums of $350,000Or Less Дата публикации 03/24/2017
Номер 201712015 UILC 501.03-17 Тема Political Action Organizations Дата публикации 03/24/2017
Номер 201712015 UILC 501.35.00 Тема "Exclusively" Test Дата публикации 03/24/2017
Номер 201712014 UILC 501.03-05 Тема Corporations Дата публикации 03/24/2017
Номер 201712013 UILC 501.15-00 Тема Insurance Companies or Associations With Net Written Premiums of $350,000Or Less Дата публикации 03/24/2017
Номер 201712012 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 03/24/2017