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 202505019 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/31/2025
Номер 202505018 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 01/31/2025
Номер 202505018 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 01/31/2025
Номер 202505017 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/31/2025
Номер 202505017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505015 UILC 9100.22-00 Тема Other Дата публикации 01/31/2025
Номер 202505015 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 01/31/2025
Номер 202505015 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 01/31/2025
Номер 202505014 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025
Номер 202505014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505014 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025
Номер 202505013 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 01/31/2025
Номер 202505013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505012 UILC 7701.00-00 Тема Definitions Дата публикации 01/31/2025
Номер 202505012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/31/2025
Номер 202505011 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 01/31/2025
Номер 202505011 UILC 9100.22-00 Тема Other Дата публикации 01/31/2025
Номер 202505010 UILC 7701.00-00 Тема Definitions Дата публикации 01/31/2025
Номер 202505010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/31/2025
Номер 202505009 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 01/31/2025
Номер 202505009 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/31/2025
Номер 202505009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/31/2025
Номер 202505008 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/31/2025