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 202330001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/28/2023
Номер 202330000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 07/28/2023
Номер 202329012 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/21/2023
Номер 202329011 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/21/2023
Номер 202329010 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/21/2023
Номер 202329009 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/21/2023
Номер 202329008 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 07/21/2023
Номер 202329008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/21/2023
Номер 202329007 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/21/2023
Номер 202329006 UILC 475.08-00 Тема Securities Traders Дата публикации 07/21/2023
Номер 202329006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/21/2023
Номер 202329006 UILC 9100.10-01 Тема Accounting Methods Дата публикации 07/21/2023
Номер 202329005 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 07/21/2023
Номер 202329005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/21/2023
Номер 202329004 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 07/21/2023
Номер 202329004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/21/2023
Номер 202329003 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 07/21/2023
Номер 202329002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/21/2023
Номер 202329002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/21/2023
Номер 202329001 UILC 2032.00-00 Тема Alternate Valuation Дата публикации 07/21/2023
Номер 202329001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/21/2023
Номер 202329000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 07/21/2023
Номер 202328023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/14/2023
Номер 202328022 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/14/2023
Номер 202328021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/14/2023