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 202433010 UILC 9999.00-00 Тема Miscellaneous Issues Дата публикации 08/16/2024
Номер 202433009 UILC 6225.01-00 Тема Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) Дата публикации 08/16/2024
Номер 202433008 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 08/16/2024
Номер 202433007 UILC 7701.00-00 Тема Definitions Дата публикации 08/16/2024
Номер 202433007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/16/2024
Номер 202433007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/16/2024
Номер 202433006 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 08/16/2024
Номер 202433006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/16/2024
Номер 202433006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/16/2024
Номер 202433005 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 08/16/2024
Номер 202433004 UILC 468A.04-02 Тема Revised Schedules Дата публикации 08/16/2024
Номер 202433003 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 08/16/2024
Номер 202433003 UILC 9100.22-00 Тема Other Дата публикации 08/16/2024
Номер 202433002 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 08/16/2024
Номер 202433001 UILC 355.01-01 Тема Split-Off Дата публикации 08/16/2024
Номер 202433001 UILC 358.01-00 Тема Nonrecognition Property Дата публикации 08/16/2024
Номер 202433000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/16/2024
Номер 202432022 UILC 4942.03-07 Тема Set-Aside Дата публикации 08/09/2024
Номер 202432021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/09/2024
Номер 202432020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/09/2024
Номер 202432020 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/09/2024
Номер 202432020 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/09/2024
Номер 202432019 UILC 174.00-00 Тема Research and Experimental Expenditures (Deductible v. Not Deductible) Дата публикации 08/09/2024
Номер 202432019 UILC 59.00-00 Тема Other Definitions and Special Rules Дата публикации 08/09/2024
Номер 202432019 UILC 9100.02-00 Тема Section 59(e) Дата публикации 08/09/2024