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 202348003 UILC 1362.01-03 Тема Late Elections Дата публикации 12/01/2023
Номер 202348002 UILC 163.10-11 Тема (TCJA) Limitation on Business Interest Expense-General Дата публикации 12/01/2023
Номер 202348002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/01/2023
Номер 202348001 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 12/01/2023
Номер 202348001 UILC 754.02-00 Тема Timeliness of Election Дата публикации 12/01/2023
Номер 202348001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/01/2023
Номер 202348001 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 12/01/2023
Номер 202348000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 12/01/2023
Номер 202347020 UILC 4942.03-07 Тема Set-Asides Дата публикации 11/24/2023
Номер 202347019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/24/2023
Номер 202347019 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 11/24/2023
Номер 202347018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/24/2023
Номер 202347018 UILC 501.36-00 Тема Business Activities Дата публикации 11/24/2023
Номер 202347017 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 11/24/2023
Номер 202347016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/24/2023
Номер 202347015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/24/2023
Номер 202347014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/24/2023
Номер 202347013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/24/2023
Номер 202347012 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 11/24/2023
Номер 202347012 UILC 9100.22-00 Тема Other Дата публикации 11/24/2023
Номер 202347011 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/24/2023
Номер 202347010 UILC 9100.22-00 Тема Other Дата публикации 11/24/2023
Номер 202347010 UILC 992.02-00 Тема Election Дата публикации 11/24/2023
Номер 202347009 UILC 1502.03-00 Тема Consolidated Investment Credit Дата публикации 11/24/2023
Номер 202347008 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/24/2023