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 202317001 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/28/2023
Номер 202317001 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 04/28/2023
Номер 202317001 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/28/2023
Номер 202317001 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 04/28/2023
Номер 202317000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/28/2023
Номер 202316012 UILC 501.10-00 Тема Domestic Fraternal Societies, Orders, and Associations Дата публикации 04/21/2023
Номер 202316011 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/21/2023
Номер 202316011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/21/2023
Номер 202316011 UILC 501.38-01 Тема "Action" Organizations Дата публикации 04/21/2023
Номер 202316010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/21/2023
Номер 202316010 UILC 501.03-05 Тема Corporations Дата публикации 04/21/2023
Номер 202316010 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/21/2023
Номер 202316009 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/21/2023
Номер 202316009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/21/2023
Номер 202316009 UILC 501.03-05 Тема Corporations Дата публикации 04/21/2023
Номер 202316008 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/21/2023
Номер 202316007 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 04/21/2023
Номер 202316007 UILC 9100.22-00 Тема Other Дата публикации 04/21/2023
Номер 202316006 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 04/21/2023
Номер 202316006 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 04/21/2023
Номер 202316006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/21/2023
Номер 202316005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/21/2023
Номер 202316005 UILC 9100.22-00 Тема Other Дата публикации 04/21/2023
Номер 202316005 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 04/21/2023
Номер 202316005 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 04/21/2023