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 202332018 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/11/2023
Номер 202332017 UILC 501.08-00 Тема Fraternal Beneficiary Societies (See Also 0501.03-09) Дата публикации 08/11/2023
Номер 202332016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/11/2023
Номер 202332016 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/11/2023
Номер 202332015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/11/2023
Номер 202332015 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/11/2023
Номер 202332014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/11/2023
Номер 202332014 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/11/2023
Номер 202332014 UILC 501.36-00 Тема Business Activities Дата публикации 08/11/2023
Номер 202332013 UILC 2056A.00-00 Тема Qualified Domestic Trusts (Deductible v. Not Deductible) Дата публикации 08/11/2023
Номер 202332013 UILC 9100.22-00 Тема Other Дата публикации 08/11/2023
Номер 202332012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/11/2023
Номер 202332011 UILC 642.03-00 Тема Charitable Deduction Дата публикации 08/11/2023
Номер 202332011 UILC 691.00-00 Тема Recipients of Income in Respect of Decedents Дата публикации 08/11/2023
Номер 202332010 UILC 9100.12-00 Тема Section 663; Special Rules Applicable to Sections 661 and 662 Дата публикации 08/11/2023
Номер 202332009 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/11/2023
Номер 202332009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/11/2023
Номер 202332008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/11/2023
Номер 202332007 UILC 163.10-13 Тема (TCJA) Exemptions, elections and exceptions (including allocations) Дата публикации 08/11/2023
Номер 202332007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/11/2023
Номер 202332006 UILC 7701.00-00 Тема Definitions Дата публикации 08/11/2023
Номер 202332006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/11/2023
Номер 202332006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/11/2023
Номер 202332005 UILC 7701.00-00 Тема Definitions Дата публикации 08/11/2023
Номер 202332004 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 08/11/2023