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 201947019 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/22/2019
Номер 201947018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/22/2019
Номер 201947017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/22/2019
Номер 201947016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/22/2019
Номер 201947015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/22/2019
Номер 201947015 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/22/2019
Номер 201947014 UILC 754.02-00 Тема Timeliness of Election Дата публикации 11/22/2019
Номер 201947014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/22/2019
Номер 201947014 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/22/2019
Номер 201947013 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 11/22/2019
Номер 201947013 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 11/22/2019
Номер 201947012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/22/2019
Номер 201947011 UILC 1361.00-00 Тема Definitions Дата публикации 11/22/2019
Номер 201947011 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 11/22/2019
Номер 201947011 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 11/22/2019
Номер 201947011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/22/2019
Номер 201947011 UILC 1362.02-00 Тема Termination of Election Дата публикации 11/22/2019
Номер 201947011 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 11/22/2019
Номер 201947011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/22/2019
Номер 201947010 UILC 3121.01-00 Тема Wages Дата публикации 11/22/2019
Номер 201947010 UILC 3306.02-00 Тема Wages Дата публикации 11/22/2019
Номер 201947010 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 11/22/2019
Номер 201947010 UILC 3401.04-01 Тема Employer v. Not an Employer Дата публикации 11/22/2019
Номер 201947010 UILC 501.09-01 Тема Permissible Benefits Дата публикации 11/22/2019
Номер 201947010 UILC 83.03-01 Тема Substantial Risk of Forfeiture Дата публикации 11/22/2019