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 202347008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/24/2023
Номер 202347008 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/24/2023
Номер 202347007 UILC 7701.00-00 Тема Definitions Дата публикации 11/24/2023
Номер 202347007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/24/2023
Номер 202347007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/24/2023
Номер 202347006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/24/2023
Номер 202347005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/24/2023
Номер 202347005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/24/2023
Номер 202347004 UILC 355.01-00 Тема Spin-Off Дата публикации 11/24/2023
Номер 202347003 UILC 9100.22-00 Тема Other Дата публикации 11/24/2023
Номер 202347003 UILC 992.02-00 Тема Election Дата публикации 11/24/2023
Номер 202347002 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 11/24/2023
Номер 202347001 UILC 1286.00-00 Тема Tax Treatment of Stripped Bonds Дата публикации 11/24/2023
Номер 202347001 UILC 7701.03-11 Тема Fixed Investment Trusts Дата публикации 11/24/2023
Номер 202347000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 11/24/2023
Номер 202346036 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/17/2023
Номер 202346035 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/17/2023
Номер 202346034 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/17/2023
Номер 202346033 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/17/2023
Номер 202346033 UILC 501.36-00 Тема Business Activities Дата публикации 11/17/2023
Номер 202346032 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/17/2023
Номер 202346031 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/17/2023
Номер 202346030 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/17/2023
Номер 202346030 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 11/17/2023
Номер 202346030 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 11/17/2023