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 202416008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/19/2024
Номер 202416008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/19/2024
Номер 202416007 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 04/19/2024
Номер 202416007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/19/2024
Номер 202416006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/19/2024
Номер 202416006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/19/2024
Номер 202416006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/19/2024
Номер 202416005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/19/2024
Номер 202416005 UILC 1362.02-00 Тема Termination of Election Дата публикации 04/19/2024
Номер 202416005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/19/2024
Номер 202416004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/19/2024
Номер 202416003 UILC 7701.00-00 Тема Definitions Дата публикации 04/19/2024
Номер 202416003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/19/2024
Номер 202416002 UILC 130.00-00 Тема Certain Personal Injury Liability Assignments Дата публикации 04/19/2024
Номер 202416002 UILC 130.01-00 Тема Qualified Funding Asset Дата публикации 04/19/2024
Номер 202416002 UILC 130.02-00 Тема Qualified Assignment Дата публикации 04/19/2024
Номер 202416001 UILC 130.00-00 Тема Certain Personal Injury Liability Assignments Дата публикации 04/19/2024
Номер 202416001 UILC 130.01-00 Тема Qualified Funding Asset Дата публикации 04/19/2024
Номер 202416001 UILC 130.02-00 Тема Qualified Assignment Дата публикации 04/19/2024
Номер 202416000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/19/2024
Номер 202415005 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/12/2024
Номер 202415004 UILC 1092.00-00 Тема Straddles Дата публикации 04/12/2024
Номер 202415004 UILC 1092.05-00 Тема Mixed Straddles Дата публикации 04/12/2024
Номер 202415004 UILC 1092.05-02 Тема Mixed Straddle Account Дата публикации 04/12/2024
Номер 202415003 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 04/12/2024