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 202417009 UILC 457.09-00 Тема Special Rules Дата публикации 04/26/2024
Номер 202417009 UILC 457.09-08 Тема Length of Service Award Plans Дата публикации 04/26/2024
Номер 202417008 UILC 1504.00-00 Тема Definitions Дата публикации 04/26/2024
Номер 202417008 UILC 1504.02-00 Тема Includible Corporation v. Not an Includible Corporation Дата публикации 04/26/2024
Номер 202417007 UILC 2010.04-00 Тема Portability Election under section 2010(c)(5)(A) Дата публикации 04/26/2024
Номер 202417007 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 04/26/2024
Номер 202417006 UILC 101.00-00 Тема Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Дата публикации 04/26/2024
Номер 202417006 UILC 101.01-00 Тема Life Insurance Proceeds Payable by Reason of Death Дата публикации 04/26/2024
Номер 202417006 UILC 101.01-02 Тема Transfer for Consideration Дата публикации 04/26/2024
Номер 202417006 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 04/26/2024
Номер 202417006 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 04/26/2024
Номер 202417005 UILC 7701.00-00 Тема Definitions Дата публикации 04/26/2024
Номер 202417005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/26/2024
Номер 202417005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/26/2024
Номер 202417004 UILC 7701.00-00 Тема Definitions Дата публикации 04/26/2024
Номер 202417004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/26/2024
Номер 202417004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/26/2024
Номер 202417003 UILC 7701.00-00 Тема Definitions Дата публикации 04/26/2024
Номер 202417003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/26/2024
Номер 202417003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/26/2024
Номер 202417002 UILC 168.24-01 Тема Normalization Rules Дата публикации 04/26/2024
Номер 202417001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/26/2024
Номер 202417001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/26/2024
Номер 202417000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/26/2024
Номер 202416019 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/19/2024