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 202405006 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 02/02/2024
Номер 202405006 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 02/02/2024
Номер 202405005 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 02/02/2024
Номер 202405005 UILC 6103.05-12 Тема Disclosure of Return Information Дата публикации 02/02/2024
Номер 202405005 UILC 6103.08-00 Тема Disclosure to Federal Employees for Tax Administration Purposes Дата публикации 02/02/2024
Номер 202405005 UILC 6103.08-04 Тема Disclosure in Judicial or Administrative Tax Administration Proceedings Дата публикации 02/02/2024
Номер 202405004 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 02/02/2024
Номер 202405004 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 02/02/2024
Номер 202405003 UILC 1361.00-00 Тема Definitions Дата публикации 02/02/2024
Номер 202405003 UILC 1361.01-00 Тема Small Business Corporation v. Not a Small Business Corporation Дата публикации 02/02/2024
Номер 202405003 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 02/02/2024
Номер 202405003 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 02/02/2024
Номер 202405003 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 02/02/2024
Номер 202405003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/02/2024
Номер 202405003 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 02/02/2024
Номер 202405003 UILC 1362.02-00 Тема Termination of Election Дата публикации 02/02/2024
Номер 202405003 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 02/02/2024
Номер 202405003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/02/2024
Номер 202405002 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 02/02/2024
Номер 202405002 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 02/02/2024
Номер 202405002 UILC 115.06-00 Тема Income Accruing to the State Дата публикации 02/02/2024
Номер 202405002 UILC 6012.00-00 Тема Persons Required to Make Returns of Income (Required v. Not Required) Дата публикации 02/02/2024
Номер 202405002 UILC 6012.05-01 Тема Estates or Trusts Дата публикации 02/02/2024
Номер 202405001 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 02/02/2024
Номер 202405000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/02/2024