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 202352005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/29/2023
Номер 202352004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/29/2023
Номер 202352003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/29/2023
Номер 202352002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/29/2023
Номер 202352001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/29/2023
Номер 202352000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 12/29/2023
Номер 202351016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/22/2023
Номер 202351016 UILC 501.03-19 Тема Public Recreation Facilities and Athletic Organizations Дата публикации 12/22/2023
Номер 202351015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/22/2023
Номер 202351015 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 12/22/2023
Номер 202351015 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 12/22/2023
Номер 202351014 UILC 501.03-33 Тема Lessening the Burdens of Government Дата публикации 12/22/2023
Номер 202351014 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 12/22/2023
Номер 202351013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/22/2023
Номер 202351013 UILC 501.03-33 Тема Lessening the Burdens of Government Дата публикации 12/22/2023
Номер 202351012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/22/2023
Номер 202351011 UILC 174.00-00 Тема Research and Experimental Expenditures (Deductible v. Not Deductible) Дата публикации 12/22/2023
Номер 202351011 UILC 59.00-00 Тема Other Definitions and Special Rules Дата публикации 12/22/2023
Номер 202351011 UILC 9100.02-00 Тема Section 59(e) Дата публикации 12/22/2023
Номер 202351010 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 12/22/2023
Номер 202351010 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 12/22/2023
Номер 202351009 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/22/2023
Номер 202351009 UILC 355.01-00 Тема Spin-Off Дата публикации 12/22/2023
Номер 202351009 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 12/22/2023
Номер 202351009 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/22/2023