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 202403002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/19/2024
Номер 202403002 UILC 1362.02-00 Тема Termination of Election Дата публикации 01/19/2024
Номер 202403002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/19/2024
Номер 202403001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/19/2024
Номер 202403000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/19/2024
Номер 202402015 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 01/12/2024
Номер 202402014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/12/2024
Номер 202402013 UILC 521.01-00 Тема Farmers' v. Not a Farmers' Cooperative Дата публикации 01/12/2024
Номер 202402013 UILC 501.07-00 Тема Social Clubs Дата публикации 01/12/2024
Номер 202402012 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/12/2024
Номер 202402012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/12/2024
Номер 202402012 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/12/2024
Номер 202402011 UILC 508.00-00 Тема Special Rules With Respect to Section 501 (c)(3) Organizations Дата публикации 01/12/2024
Номер 202402010 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 01/12/2024
Номер 202402010 UILC 6103.05-12 Тема Disclosure of Return Information Дата публикации 01/12/2024
Номер 202402010 UILC 6103.08-00 Тема Disclosure to Federal Employees for Tax Administration Purposes Дата публикации 01/12/2024
Номер 202402010 UILC 6103.08-04 Тема Disclosure in Judicial or Administrative Tax Administration Proceedings Дата публикации 01/12/2024
Номер 202402009 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/12/2024
Номер 202402009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/12/2024
Номер 202402008 UILC 7701.03-00 Тема Association v. Trust Дата публикации 01/12/2024
Номер 202402008 UILC 7701.03-06 Тема Liquidating Trusts Дата публикации 01/12/2024
Номер 202402007 UILC 83.02-04 Тема Revocability of Election Дата публикации 01/12/2024
Номер 202402006 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 01/12/2024
Номер 202402006 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 01/12/2024
Номер 202402006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/12/2024