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 202503010 UILC 9100.22-00 Тема Other Дата публикации 01/17/2025
Номер 202503009 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 01/17/2025
Номер 202503008 UILC 7701.00-00 Тема Definitions Дата публикации 01/17/2025
Номер 202503008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/17/2025
Номер 202503007 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 01/17/2025
Номер 202503007 UILC 2652.00-00 Тема Other Definitions Дата публикации 01/17/2025
Номер 202503007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/17/2025
Номер 202503006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/17/2025
Номер 202503006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/17/2025
Номер 202503005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/17/2025
Номер 202503004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/17/2025
Номер 202503003 UILC 7701.00-00 Тема Definitions Дата публикации 01/17/2025
Номер 202503003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/17/2025
Номер 202503002 UILC 1092.02-01 Тема Defined Дата публикации 01/17/2025
Номер 202503002 UILC 165.00-00 Тема Deductions For Losses Дата публикации 01/17/2025
Номер 202503002 UILC 246.05-04 Тема Substantially Similar or Related Property Дата публикации 01/17/2025
Номер 202503002 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 01/17/2025
Номер 202503001 UILC 7701.00-00 Тема Definitions Дата публикации 01/17/2025
Номер 202503001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/17/2025
Номер 202503000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/17/2025
Номер 202502007 UILC 0431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 01/10/2025
Номер 202502006 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 01/10/2025
Номер 202502006 UILC 501.04-07 Тема Homeowners Association Дата публикации 01/10/2025
Номер 202502005 UILC 861.04-01 Тема Place Where Services Performed Дата публикации 01/10/2025
Номер 202502004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/10/2025