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 202321017 UILC 4942.03-07 Тема Set-Asides Дата публикации 05/26/2023
Номер 202321016 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 05/26/2023
Номер 202321016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321016 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 05/26/2023
Номер 202321016 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 05/26/2023
Номер 202321015 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 05/26/2023
Номер 202321015 UILC 501.04-07 Тема Homeowners Association Дата публикации 05/26/2023
Номер 202321014 UILC 501.07-00 Тема Social Clubs Дата публикации 05/26/2023
Номер 202321013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321007 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321006 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321005 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/26/2023
Номер 202321004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/26/2023
Номер 202321004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/26/2023
Номер 202321003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/26/2023
Номер 202321002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/26/2023
Номер 202321002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/26/2023
Номер 202321001 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 05/26/2023
Номер 202321000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/26/2023
Номер 202320005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/19/2023