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 202343000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 10/27/2023
Номер 202342019 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/20/2023
Номер 202342018 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 10/20/2023
Номер 202342018 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 10/20/2023
Номер 202342018 UILC 501.36-03 Тема Publishing Activities, Radio, Television, etc. Дата публикации 10/20/2023
Номер 202342017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/20/2023
Номер 202342016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/20/2023
Номер 202342015 UILC 1202.00-00 Тема 50-Percent Exclusion for Gain from Certain Small Business Stocks Дата публикации 10/20/2023
Номер 202342014 UILC 1202.00-00 Тема 50-Percent Exclusion for Gain from Certain Small Business Stocks Дата публикации 10/20/2023
Номер 202342013 UILC 1202.00-00 Тема 50-Percent Exclusion for Gain from Certain Small Business Stocks Дата публикации 10/20/2023
Номер 202342012 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 10/20/2023
Номер 202342012 UILC 9100.22-00 Тема Other Дата публикации 10/20/2023
Номер 202342011 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 10/20/2023
Номер 202342011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/20/2023
Номер 202342010 UILC 174.00-00 Тема Research and Experimental Expenditures (Deductible v. Not Deductible) Дата публикации 10/20/2023
Номер 202342010 UILC 59.00-00 Тема Other Definitions and Special Rules Дата публикации 10/20/2023
Номер 202342010 UILC 9100.02-00 Тема Section 59(e) Дата публикации 10/20/2023
Номер 202342009 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 10/20/2023
Номер 202342008 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 10/20/2023
Номер 202342008 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 10/20/2023
Номер 202342008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/20/2023
Номер 202342007 UILC 382.12-08 Тема Title 11 or Similar Case Дата публикации 10/20/2023
Номер 202342007 UILC 382.12-13 Тема Election Out Дата публикации 10/20/2023
Номер 202342007 UILC 9100.22-00 Тема Other Дата публикации 10/20/2023
Номер 202342006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/20/2023