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 202328005 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 07/14/2023
Номер 202328005 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 07/14/2023
Номер 202328005 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 07/14/2023
Номер 202328005 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 07/14/2023
Номер 202328005 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 07/14/2023
Номер 202328005 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 07/14/2023
Номер 202328005 UILC 6033.00-00 Тема Returns by Exempt Organizations (Section 501 Organizations) Дата публикации 07/14/2023
Номер 202328005 UILC 6043.00-00 Тема Returns Regarding Liquidation, Dissolution, Termination, or Contraction Дата публикации 07/14/2023
Номер 202328004 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 07/14/2023
Номер 202328004 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 07/14/2023
Номер 202328004 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 07/14/2023
Номер 202328004 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 07/14/2023
Номер 202328004 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 07/14/2023
Номер 202328004 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 07/14/2023
Номер 202328004 UILC 6033.00-00 Тема Returns by Exempt Organizations (Section 501 Organizations) Дата публикации 07/14/2023
Номер 202328004 UILC 6043.00-00 Тема Returns Regarding Liquidation, Dissolution, Termination, or Contraction Дата публикации 07/14/2023
Номер 202328003 UILC 754.02-00 Тема Timeliness of Election Дата публикации 07/14/2023
Номер 202328003 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 07/14/2023
Номер 202328002 UILC 7701.00-00 Тема Definitions Дата публикации 07/14/2023
Номер 202328002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/14/2023
Номер 202328002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/14/2023
Номер 202328001 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 07/14/2023
Номер 202328000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 07/14/2023
Номер 202327021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/07/2023
Номер 202327020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/07/2023