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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 202319003 UILC 1362.02-00 Тема Termination of Election Дата публикации 05/12/2023
Номер 202319003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/12/2023
Номер 202319002 UILC 9100.02-03 Тема R and D Expenditures Дата публикации 05/12/2023
Номер 202319001 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/12/2023
Номер 202319001 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/12/2023
Номер 202319000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/12/2023
Номер 202318023 UILC 501.07-00 Тема Social Clubs Дата публикации 05/05/2023
Номер 202318022 UILC 501.07-00 Тема Social Clubs Дата публикации 05/05/2023
Номер 202318021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/05/2023
Номер 202318021 UILC 501.36-00 Тема Business Activities Дата публикации 05/05/2023
Номер 202318020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/05/2023
Номер 202318020 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 05/05/2023
Номер 202318019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/05/2023
Номер 202318018 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/05/2023
Номер 202318018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318018 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/05/2023
Номер 202318017 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/05/2023
Номер 202318017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318017 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/05/2023
Номер 202318016 UILC 1502.75-00 Тема Filing Requirements Дата публикации 05/05/2023
Номер 202318016 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 05/05/2023
Номер 202318015 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/05/2023
Номер 202318015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318015 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/05/2023
Номер 202318014 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/05/2023