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 202227004 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 07/08/2022
Номер 202227003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/08/2022
Номер 202227003 UILC 9100.12-00 Тема Section 663; Special Rules Applicable to Sections 661 and 662 Дата публикации 07/08/2022
Номер 202227002 UILC 168.24-01 Тема Normalization Rules Дата публикации 07/08/2022
Номер 202227001 UILC 1361.05-00 Тема Qualified Subchapter Section Subsidiary Дата публикации 07/08/2022
Номер 202227001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/08/2022
Номер 202227001 UILC 1362.02-00 Тема Termination of Election Дата публикации 07/08/2022
Номер 202227001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/08/2022
Номер 202227000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 07/08/2022
Номер 202226019 UILC 501.07-00 Тема Social Clubs ADMINISTRATION: Authority of officers of Internal Revenue Дата публикации 07/01/2022
Номер 202226018 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 07/01/2022
Номер 202226018 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 07/01/2022
Номер 202226017 UILC 501.25-00 Тема Section 501(c)(25) Organizations Дата публикации 07/01/2022
Номер 202226016 UILC 501.07-03 Тема Leases or Sales of Club Property Дата публикации 07/01/2022
Номер 202226015 UILC 501.07-00 Тема Social Clubs Дата публикации 07/01/2022
Номер 202226014 UILC 501.04-07 Тема Homeowners Association Дата публикации 07/01/2022
Номер 202226014 UILC 501.04-06 Тема Community Дата публикации 07/01/2022
Номер 202226013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/01/2022
Номер 202226012 UILC 501.07-00 Тема Social Clubs Дата публикации 07/01/2022
Номер 202226011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/01/2022
Номер 202226010 UILC 6321.01-18 Тема Future Interest or Rights Дата публикации 07/01/2022
Номер 202226010 UILC 6323.05-00 Тема Validity Against Judgment Creditors (See 6321.03-16) Дата публикации 07/01/2022
Номер 202226009 UILC 245A.00-00 Тема Dividend Received Deduction Дата публикации 07/01/2022
Номер 202226009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/01/2022
Номер 202226008 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 07/01/2022