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 202214010 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/08/2022
Номер 202214010 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/08/2022
Номер 202214009 UILC 7701.00-00 Тема Definitions Дата публикации 04/08/2022
Номер 202214009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/08/2022
Номер 202214008 UILC 408.03-00 Тема Rollover Contributions Дата публикации 04/08/2022
Номер 202214007 UILC 831.00-00 Тема Tax On Insurance Companies Other Than Life Insurance Companies Дата публикации 04/08/2022
Номер 202214006 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/08/2022
Номер 202214006 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/08/2022
Номер 202214005 UILC 9100.10-00 Тема Section 446 Дата публикации 04/08/2022
Номер 202214004 UILC 1382.00-00 Тема Taxable Income of Cooperatives Дата публикации 04/08/2022
Номер 202214004 UILC 1388.00-00 Тема Definitions; Special Rules Дата публикации 04/08/2022
Номер 202214003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/08/2022
Номер 202214002 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/08/2022
Номер 202214002 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/08/2022
Номер 202214001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/08/2022
Номер 202214000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/08/2022
Номер 202213014 UILC 4942.03-07 Тема Set-Asides Дата публикации 04/01/2022
Номер 202213013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/01/2022
Номер 202213013 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/01/2022
Номер 202213012 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 04/01/2022
Номер 202213011 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/01/2022
Номер 202213011 UILC 501.07-00 Тема Social Clubs Дата публикации 04/01/2022
Номер 202213010 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 04/01/2022
Номер 202213010 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 04/01/2022
Номер 202213009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/01/2022