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 202502004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/10/2025
Номер 202502003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/10/2025
Номер 202502003 UILC 9100.22-00 Тема Other Дата публикации 01/10/2025
Номер 202502003 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 01/10/2025
Номер 202502003 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 01/10/2025
Номер 202502002 UILC 9416.00-00 Тема IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) Дата публикации 01/10/2025
Номер 202502002 UILC 9416.01-00 Тема FDII: Deduction Eligible Income (DEI) Дата публикации 01/10/2025
Номер 202502002 UILC 9416.02-00 Тема FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) Дата публикации 01/10/2025
Номер 202502001 UILC 263.15-03 Тема Allocation of Success-Based Fees Дата публикации 01/10/2025
Номер 202502001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/10/2025
Номер 202502000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/10/2025
Номер 202501018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/03/2025
Номер 202501017 UILC 4942.03-07 Тема Set-Asides Дата публикации 01/03/2025
Номер 202501016 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 01/03/2025
Номер 202501016 UILC 501.04-07 Тема Homeowners Association Дата публикации 01/03/2025
Номер 202501015 UILC 501.05-00 Тема Labor Organizations Дата публикации 01/03/2025
Номер 202501014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/03/2025
Номер 202501013 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/03/2025
Номер 202501013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/03/2025
Номер 202501013 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/03/2025
Номер 202501012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/03/2025
Номер 202501011 UILC 7701.21-11 Тема Lawful Permanent Resident (Green Card Test) Дата публикации 01/03/2025
Номер 202501011 UILC 7701.21-17 Тема Coordination with Section 877 Дата публикации 01/03/2025
Номер 202501011 UILC 7701.21-20 Тема Coordination with Income Tax Treaties Дата публикации 01/03/2025
Номер 202501010 UILC 165.06-00 Тема Worthless Securities Дата публикации 01/03/2025