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 202509000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/28/2025
Номер 202508009 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/21/2025
Номер 202508008 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/21/2025
Номер 202508007 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/21/2025
Номер 202508006 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/21/2025
Номер 202508006 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 02/21/2025
Номер 202508005 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/21/2025
Номер 202508005 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 02/21/2025
Номер 202508005 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 02/21/2025
Номер 202508004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 02/21/2025
Номер 202508004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/21/2025
Номер 202508003 UILC 7701.00-00 Тема Definitions Дата публикации 02/21/2025
Номер 202508003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/21/2025
Номер 202508002 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/21/2025
Номер 202508001 UILC 305.13-00 Тема Deemed Distributions Дата публикации 02/21/2025
Номер 202508000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/21/2025
Номер 202507012 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 02/14/2025
Номер 202507012 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 02/14/2025
Номер 202507011 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 02/14/2025
Номер 202507010 UILC 2056A.00-00 Тема Qualified Domestic Trusts (Deductible v. Not Deductible) Дата публикации 02/14/2025
Номер 202507010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/14/2025
Номер 202507009 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 02/14/2025
Номер 202507008 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 02/14/2025
Номер 202507008 UILC 2652.00-00 Тема Other Definitions Дата публикации 02/14/2025
Номер 202507008 UILC 2654.00-00 Тема Special Rules Дата публикации 02/14/2025