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 202505005 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025
Номер 202505004 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025
Номер 202505004 UILC 754.02-00 Тема Timeliness of Election Дата публикации 01/31/2025
Номер 202505004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505004 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025
Номер 202505003 UILC 7701.00-00 Тема Definitions Дата публикации 01/31/2025
Номер 202505003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/31/2025
Номер 202505002 UILC 213.00-00 Тема Medical, Dental, etc., Expenses Дата публикации 01/31/2025
Номер 202505001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/31/2025
Номер 202505001 UILC 355.01-00 Тема Spin-Off Дата публикации 01/31/2025
Номер 202505001 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 01/31/2025
Номер 202505001 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 01/31/2025
Номер 202505001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/31/2025
Номер 202505000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/31/2025
Номер 202504021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/24/2025
Номер 202504021 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/24/2025
Номер 202504020 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/24/2025
Номер 202504020 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 01/24/2025
Номер 202504020 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/24/2025
Номер 202504019 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/24/2025
Номер 202504019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/24/2025
Номер 202504019 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/24/2025
Номер 202504019 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 01/24/2025
Номер 202504018 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 01/24/2025