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 202139005 UILC 1362.02-00 Тема Termination of Election Дата публикации 10/01/2021
Номер 202139005 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 10/01/2021
Номер 202139005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/01/2021
Номер 202139004 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 10/01/2021
Номер 202139004 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 10/01/2021
Номер 202139004 UILC 461.07-00 Тема Contested Liabilities Дата публикации 10/01/2021
Номер 202139004 UILC 468B.01-00 Тема In General Дата публикации 10/01/2021
Номер 202139003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/01/2021
Номер 202139002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/01/2021
Номер 202139001 UILC 108.04-01 Тема Debt Acquisition By Related Person Дата публикации 10/01/2021
Номер 202139001 UILC 355.01-00 Тема Spin-Off Дата публикации 10/01/2021
Номер 202139000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 10/01/2021
Номер 202138010 UILC 501.03-20 Тема Religious Organizations Дата публикации 09/24/2021
Номер 202138010 UILC 504.02-00 Тема Church, etc. Дата публикации 09/24/2021
Номер 202138010 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 09/24/2021
Номер 202138009 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 09/24/2021
Номер 202138008 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 09/24/2021
Номер 202138008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/24/2021
Номер 202138008 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 09/24/2021
Номер 202138008 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 09/24/2021
Номер 202138008 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 09/24/2021
Номер 202138007 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 09/24/2021
Номер 202138007 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 09/24/2021
Номер 202138007 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 09/24/2021
Номер 202138006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 09/24/2021