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 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
Номер 202416018 UILC 4942.03-07 Тема Set-Asides Дата публикации 04/19/2024
Номер 202416017 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 04/19/2024
Номер 202416016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/19/2024
Номер 202416015 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/16/2024
Номер 202416015 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/16/2024
Номер 202416015 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/16/2024
Номер 202416014 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/19/2024
Номер 202416014 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 04/19/2024
Номер 202416014 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 04/19/2024
Номер 202416013 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 04/19/2024
Номер 202416013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/19/2024
Номер 202416013 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 04/19/2024
Номер 202416012 UILC 1031.00-00 Тема Exchange of Property Held for Productive Use or Investment Дата публикации 04/19/2024
Номер 202416012 UILC 1031.01-00 Тема Property Held For Productive Use or Investment Дата публикации 04/19/2024
Номер 202416011 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/19/2024
Номер 202416010 UILC 754.02-00 Тема Timeliness of Election Дата публикации 04/19/2024
Номер 202416010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/19/2024
Номер 202416010 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/19/2024
Номер 202416009 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 04/19/2024
Номер 202416008 UILC 7701.00-00 Тема Definitions Дата публикации 04/19/2024