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 202434006 UILC 106.00-00 Тема Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 08/23/2024
Номер 202434006 UILC 127.00-00 Тема Educational Assistance Programs Дата публикации 08/23/2024
Номер 202434006 UILC 223.00-00 Тема Health Savings Accounts Дата публикации 08/23/2024
Номер 202434006 UILC 401.29-00 Тема Cash or Deferred Arrangements Дата публикации 08/23/2024
Номер 202434005 UILC 7701.01-00 Тема Associations v. Corporations Дата публикации 08/23/2024
Номер 202434005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/23/2024
Номер 202434004 UILC 401.27-00 Тема Medical, Etc. Benefits Дата публикации 08/23/2024
Номер 202434003 UILC 884.00-00 Тема Branch Tax Дата публикации 08/23/2024
Номер 202434003 UILC 884.01-00 Тема Branch Profits Tax Дата публикации 08/23/2024
Номер 202434003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/23/2024
Номер 202434002 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 08/23/2024
Номер 202434002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/23/2024
Номер 202434002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/23/2024
Номер 202434001 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 08/23/2024
Номер 202434001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/23/2024
Номер 202434001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/23/2024
Номер 202434000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/23/2024
Номер 202433014 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 08/16/2024
Номер 202433014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/16/2024
Номер 202433014 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/16/2024
Номер 202433013 UILC 6233.01-00 Тема General Rule Дата публикации 08/16/2024
Номер 202433012 UILC 6225.00-00 Тема Assessments Made Only After Partnership Level Proceedings Are Completed Дата публикации 08/16/2024
Номер 202433011 UILC 9999.00-00 Тема Miscellaneous Issues Дата публикации 08/16/2024
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