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 202435012 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 08/30/2024
Номер 202435012 UILC 1362.01-03 Тема Late Elections Дата публикации 08/30/2024
Номер 202435012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/30/2024
Номер 202435011 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 08/30/2024
Номер 202435011 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 08/30/2024
Номер 202435011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435010 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 08/30/2024
Номер 202435010 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 08/30/2024
Номер 202435010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435009 UILC 2010.04-00 Тема Portability Election under 2010(c)(5)(A) Дата публикации 08/30/2024
Номер 202435009 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 08/30/2024
Номер 202435008 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 08/30/2024
Номер 202435008 UILC 4980.01-00 Тема Amount of Reversion Дата публикации 08/30/2024
Номер 202435007 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 08/30/2024
Номер 202435007 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 08/30/2024
Номер 202435006 UILC 144.01-06 Тема Restrictions on Certain Facilities Дата публикации 08/30/2024
Номер 202435005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435004 UILC 9100.10-00 Тема Section 446 Дата публикации 08/30/2024
Номер 202435004 UILC 9100.10-01 Тема Accounting Methods Дата публикации 08/30/2024
Номер 202435003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/30/2024
Номер 202435003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/30/2024
Номер 202435002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024