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 202350006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/15/2023
Номер 202350005 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 12/15/2023
Номер 202350004 UILC 7701.00-00 Тема Definitions Дата публикации 12/15/2023
Номер 202350004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/15/2023
Номер 202350004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/15/2023
Номер 202350003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/15/2023
Номер 202350002 UILC 442.00-00 Тема Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) Дата публикации 12/15/2023
Номер 202350002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/15/2023
Номер 202350001 UILC 1033.01-00 Тема General Rule Дата публикации 12/15/2023
Номер 202350001 UILC 168.24-01 Тема Normalization Rules Дата публикации 12/15/2023
Номер 202350000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 12/15/2023
Номер 202349019 UILC 509.02-01 Тема Publicly Supported Organizations Дата публикации 12/08/2023
Номер 202349018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/08/2023
Номер 202349017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/08/2023
Номер 202349016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/08/2023
Номер 202349015 UILC 4942.03-07 Тема Set-Asides Дата публикации 12/08/2023
Номер 202349014 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 12/08/2023
Номер 202349014 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 12/08/2023
Номер 202349013 UILC 501.03-19 Тема Public Recreation Facilities and Athletic Organizations Дата публикации 12/08/2023
Номер 202349013 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 12/08/2023
Номер 202349013 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 12/08/2023
Номер 202349012 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 12/08/2023
Номер 202349012 UILC 856.07-00 Тема Treatment of Wholly Owned Subsidiaries Дата публикации 12/08/2023
Номер 202349012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/08/2023
Номер 202349011 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 12/08/2023