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 202425008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/21/2024
Номер 202425007 UILC 7701.00-00 Тема Definitions Дата публикации 06/21/2024
Номер 202425007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/21/2024
Номер 202425007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/21/2024
Номер 202425006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/21/2024
Номер 202425006 UILC 9100.05-00 Тема Section 266; Carrying Charges Дата публикации 06/21/2024
Номер 202425005 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/21/2024
Номер 202425005 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/21/2024
Номер 202425005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/21/2024
Номер 202425004 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/21/2024
Номер 202425004 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/21/2024
Номер 202425004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/21/2024
Номер 202425003 UILC 7701.00-00 Тема Definitions Дата публикации 06/21/2024
Номер 202425003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/21/2024
Номер 202425002 UILC 7701.00-00 Тема Definitions Дата публикации 06/21/2024
Номер 202425002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/21/2024
Номер 202425001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/21/2024
Номер 202425001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/21/2024
Номер 202425000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/21/2024
Номер 202424025 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/14/2024
Номер 202424024 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/14/2024
Номер 202424023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/14/2024
Номер 202424022 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/14/2024
Номер 202424022 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 06/14/2024
Номер 202424022 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 06/14/2024