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 201933015 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/16/2019
Номер 201933015 UILC 501.03-31 Тема Limitation of Beneficiaries Дата публикации 08/16/2019
Номер 201933015 UILC 508.04-00 Тема Governing Instruments Дата публикации 08/16/2019
Номер 201933014 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 08/16/2019
Номер 201933014 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 08/16/2019
Номер 201933013 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 08/16/2019
Номер 201933012 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 08/16/2019
Номер 201933012 UILC 6501.08-03 Тема Conditional Waiver Дата публикации 08/16/2019
Номер 201933011 UILC 6325.03-00 Тема Certificate of Discharge Дата публикации 08/16/2019
Номер 201933010 UILC 6323.02-00 Тема Validity as Against Mortgages (See 6321.03-20) Дата публикации 08/16/2019
Номер 201933009 UILC 1502.75-00 Тема Filing Requirements Дата публикации 08/16/2019
Номер 201933009 UILC 1502.75-10 Тема When Group Remains in Existence Дата публикации 08/16/2019
Номер 201933009 UILC 1502.76-00 Тема Taxable Year of Members of Group Дата публикации 08/16/2019
Номер 201933008 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 08/16/2019
Номер 201933007 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 08/16/2019
Номер 201933007 UILC 2055.12-07 Тема Guaranteed Annuity Lead Interest Дата публикации 08/16/2019
Номер 201933006 UILC 401.11-00 Тема Commencement of Benefits Under Qualified Trusts Дата публикации 08/16/2019
Номер 201933005 UILC 213.05-00 Тема Medical Care Дата публикации 08/16/2019
Номер 201933004 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 08/16/2019
Номер 201933004 UILC 1362.01-01 Тема Shareholder Consent Дата публикации 08/16/2019
Номер 201933004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/16/2019
Номер 201933003 UILC 9100.10-01 Тема Accounting Methods Дата публикации 08/16/2019
Номер 201933002 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 08/16/2019
Номер 201933002 UILC 754.02-00 Тема Timeliness of Election Дата публикации 08/16/2019
Номер 201933002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/16/2019