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 202418000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/03/2024
Номер 202417028 UILC 501.03-15 Тема Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue Дата публикации 04/26/2024
Номер 202417027 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 04/26/2024
Номер 202417026 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 04/26/2024
Номер 202417025 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 04/26/2024
Номер 202417024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/26/2024
Номер 202417023 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/26/2024
Номер 202417022 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/26/2024
Номер 202417021 UILC 461.01-00 Тема Accrual Method Дата публикации 04/26/2024
Номер 202417021 UILC 461.06-01 Тема Accrual Basis Дата публикации 04/26/2024
Номер 202417020 UILC 6223B.00-00 Тема Designation of Partnership Representative Дата публикации 04/26/2024
Номер 202417020 UILC 6231B.00-00 Тема Notice of Proceedings and Adjustments Дата публикации 04/26/2024
Номер 202417019 UILC 6103.02-02 Тема Return Information Дата публикации 04/26/2024
Номер 202417018 UILC 6232.00-00 R 1988 Тема Extension of Subchapter To Windfall Profits Tax (Repealed) Дата публикации 04/26/2024
Номер 202417017 UILC 6232.00-00 R 1988 Тема Extension of Subchapter To Windfall Profits Tax (Repealed) Дата публикации 04/26/2024
Номер 202417016 UILC 6103.08-01 Тема Disclosure within the Department of Treasury Дата публикации 04/26/2024
Номер 202417015 UILC 7453.05-00 Тема Filing of All Documents Дата публикации 04/26/2024
Номер 202417014 UILC 6225B.01-00 Тема Determination of Imputed Underpayments - BBA Дата публикации 04/26/2024
Номер 202417014 UILC 6231B.00-00 Тема Notice of Proceedings and Adjustments Дата публикации 04/26/2024
Номер 202417013 UILC 6231B.00-00 Тема Notice of Proceedings and Adjustments Дата публикации 04/26/2024
Номер 202417012 UILC 2010.04-00 Тема Portability Election under section 2010(c)(5)(A) Дата публикации 04/26/2024
Номер 202417012 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 04/26/2024
Номер 202417011 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/26/2024
Номер 202417010 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 04/26/2024
Номер 202417009 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 04/26/2024