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 202338000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/22/2023
Номер 202337011 UILC 4942.03-07 Тема Set-Asides Дата публикации 09/15/2023
Номер 202337010 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/15/2023
Номер 202337009 UILC 115.06-00 Тема Income Accruing to the State Дата публикации 09/15/2023
Номер 202337009 UILC 468B.02-00 Тема Taxation of Designated Settlement Funds Дата публикации 09/15/2023
Номер 202337008 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 09/15/2023
Номер 202337007 UILC 1001.22-00 Тема Modifications of debt instruments Дата публикации 09/15/2023
Номер 202337006 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 09/15/2023
Номер 202337006 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 09/15/2023
Номер 202337006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/15/2023
Номер 202337005 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 09/15/2023
Номер 202337004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/15/2023
Номер 202337004 UILC 9100.22-00 Тема Other Дата публикации 09/15/2023
Номер 202337004 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 09/15/2023
Номер 202337004 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 09/15/2023
Номер 202337003 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 09/15/2023
Номер 202337003 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 09/15/2023
Номер 202337003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/15/2023
Номер 202337002 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 09/15/2023
Номер 202337002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/15/2023
Номер 202337001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/15/2023
Номер 202337000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/15/2023
Номер 202336034 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/08/2023
Номер 202336033 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/08/2023
Номер 202336032 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/08/2023