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 202506004 UILC 642.03-00 Тема Charitable Deduction Дата публикации 02/07/2025
Номер 202506004 UILC 691.01-00 Тема Includibility of Item as Income in Respect of Decedent Generally Дата публикации 02/07/2025
Номер 202506003 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 02/07/2025
Номер 202506003 UILC 1361.00-00 Тема Definitions Дата публикации 02/07/2025
Номер 202506003 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 02/07/2025
Номер 202506003 UILC 1362.02-00 Тема Termination of Election Дата публикации 02/07/2025
Номер 202506003 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 02/07/2025
Номер 202506003 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 02/07/2025
Номер 202506002 UILC 7701.00-00 Тема Definitions Дата публикации 02/07/2025
Номер 202506002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/07/2025
Номер 202506001 UILC 141.00-00 Тема Private Activity Bond; Qualified Bond Дата публикации 02/07/2025
Номер 202506001 UILC 141.07-00 Тема Management Contracts Дата публикации 02/07/2025
Номер 202506000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 02/07/2025
Номер 202505027 UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 Тема Period of Limitations on Making Adjustments Дата публикации 01/31/2025
Номер 202505026 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/31/2025
Номер 202505025 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 01/31/2025
Номер 202505024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/31/2025
Номер 202505024 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/31/2025
Номер 202505023 UILC 501.07-00 Тема Social Clubs Дата публикации 01/31/2025
Номер 202505023 UILC 501.07-01 Тема Profit v. Not for Profit Дата публикации 01/31/2025
Номер 202505022 UILC 468A.01-00 Тема In General Дата публикации 01/31/2025
Номер 202505021 UILC 468A.01-00 Тема In General Дата публикации 01/31/2025
Номер 202505020 UILC 468A.01-00 Тема In General Дата публикации 01/31/2025
Номер 202505019 UILC 7701.00-00 Тема Definitions Дата публикации 01/31/2025
Номер 202505019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025