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 202507003 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 02/14/2025
Номер 202507002 UILC 7701.00-00 Тема Definitions Дата публикации 02/14/2025
Номер 202507002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/14/2025
Номер 202507001 UILC 7701.00-00 Тема Definitions Дата публикации 02/14/2025
Номер 202507001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/14/2025
Номер 202507000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/14/2025
Номер 202506013 UILC 0403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 02/07/2025
Номер 202506012 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 02/07/2025
Номер 202506011 UILC 1256.07-05 Тема Qualified Board or Exchange Дата публикации 02/07/2025
Номер 202506010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/07/2025
Номер 202506010 UILC 992.02-00 Тема Election Дата публикации 02/07/2025
Номер 202506009 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 02/07/2025
Номер 202506009 UILC 9100.22-00 Тема Other Дата публикации 02/07/2025
Номер 202506008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 02/07/2025
Номер 202506008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/07/2025
Номер 202506007 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 02/07/2025
Номер 202506007 UILC 856.01-00 Тема Income Requirements Дата публикации 02/07/2025
Номер 202506007 UILC 856.02-00 Тема Investment Requirements Дата публикации 02/07/2025
Номер 202506006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 02/07/2025
Номер 202506006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/07/2025
Номер 202506006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 02/07/2025
Номер 202506005 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 02/07/2025
Номер 202506004 UILC 401.06-01 Тема In General Дата публикации 02/07/2025
Номер 202506004 UILC 402.08-00 Тема Rollover Contributions Дата публикации 02/07/2025
Номер 202506004 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/07/2025