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 202510005 UILC 7701.03-00 Тема Association v. Trust Дата публикации 03/07/2025
Номер 202510005 UILC 7701.03-06 Тема Liquidating Trusts Дата публикации 03/07/2025
Номер 202510004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/07/2025
Номер 202510003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/07/2025
Номер 202510002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/07/2025
Номер 202510001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/07/2025
Номер 202510000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/07/2025
Номер 202509016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/28/2025
Номер 202509015 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/28/2025
Номер 202509014 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 02/28/2025
Номер 202509014 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 02/28/2025
Номер 202509013 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 02/28/2025
Номер 202509012 UILC 1502.98-05 Тема Apportionment Дата публикации 02/28/2025
Номер 202509012 UILC 9100.22-00 Тема Other Дата публикации 02/28/2025
Номер 202509011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/28/2025
Номер 202509010 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 02/28/2025
Номер 202509010 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 02/28/2025
Номер 202509010 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 02/28/2025
Номер 202509009 UILC 7701.00-00 Тема Definitions Дата публикации 02/28/2025
Номер 202509009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/28/2025
Номер 202509009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/28/2025
Номер 202509008 UILC 7701.00-00 Тема Definitions Дата публикации 02/28/2025
Номер 202509008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/28/2025
Номер 202509008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/28/2025
Номер 202509007 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/28/2025