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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202344004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/03/2023
Номер 202344003 UILC 7701.00-00 Тема Definitions Дата публикации 11/03/2023
Номер 202344003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/03/2023
Номер 202344003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/03/2023
Номер 202344002 UILC 1361.00-00 Тема Definitions Дата публикации 11/03/2023
Номер 202344002 UILC 1361.01-03 Тема Non-Resident Alien as Shareholder Дата публикации 11/03/2023
Номер 202344002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/03/2023
Номер 202344002 UILC 1362.02-00 Тема Termination of Election Дата публикации 11/03/2023
Номер 202344002 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 11/03/2023
Номер 202344002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/03/2023
Номер 202344001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 11/03/2023
Номер 202344001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/03/2023
Номер 202344000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 11/03/2023
Номер 202343041 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/27/2023
Номер 202343040 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/27/2023
Номер 202343039 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/27/2023
Номер 202343038 UILC 501.07-00 Тема Social Clubs Дата публикации 10/27/2023
Номер 202343038 UILC 501.07-03 Тема Leases or Sales of Club Property Дата публикации 10/27/2023
Номер 202343037 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 10/27/2023
Номер 202343037 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/27/2023
Номер 202343037 UILC 501.03-05 Тема Corporations Дата публикации 10/27/2023
Номер 202343036 UILC 7701.02-00 Тема Partnerships v. Associations Дата публикации 10/27/2023
Номер 202343035 UILC 7701.02-00 Тема Partnerships v. Associations Дата публикации 10/27/2023
Номер 202343034 UILC 7701.02-00 Тема Partnerships v. Associations Дата публикации 10/27/2023
Номер 202343033 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 10/27/2023