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 202323008 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 06/09/2023
Номер 202323008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/09/2023
Номер 202323008 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/09/2023
Номер 202323007 UILC 860D.01-00 Тема Election Дата публикации 06/09/2023
Номер 202323007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/09/2023
Номер 202323006 UILC 105.00-00 Тема Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 06/09/2023
Номер 202323006 UILC 125.00-00 Тема Cafeteria Plans Дата публикации 06/09/2023
Номер 202323005 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 06/09/2023
Номер 202323005 UILC 6413.00-00 Тема Special Rules Applicable to Certain Employment Taxes Дата публикации 06/09/2023
Номер 202323004 UILC 4051.00-00 Тема Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Дата публикации 06/09/2023
Номер 202323003 UILC 7701.00-00 Тема Definitions Дата публикации 06/09/2023
Номер 202323003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/09/2023
Номер 202323002 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 06/09/2023
Номер 202323002 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 06/09/2023
Номер 202323001 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 06/09/2023
Номер 202323000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/09/2023
Номер 202322020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/02/2023
Номер 202322019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/02/2023
Номер 202322019 UILC 501.03-08 Тема Educational Organizations Дата публикации 06/02/2023
Номер 202322018 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/02/2023
Номер 202322017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/02/2023
Номер 202322017 UILC 992.02-00 Тема Election Дата публикации 06/02/2023
Номер 202322016 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 06/02/2023
Номер 202322016 UILC 9100.22-00 Тема Other Дата публикации 06/02/2023
Номер 202322015 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/02/2023