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 202422008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/31/2024
Номер 202422007 UILC 7701.00-00 Тема Definitions Дата публикации 05/31/2024
Номер 202422007 UILC 7701.02-00 Тема Partnerships v. Associations Дата публикации 05/31/2024
Номер 202422007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/31/2024
Номер 202422006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/31/2024
Номер 202422006 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 05/31/2024
Номер 202422005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/31/2024
Номер 202422005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/31/2024
Номер 202422004 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 05/31/2024
Номер 202422003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/31/2024
Номер 202422003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/31/2024
Номер 202422002 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/31/2024
Номер 202422002 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/31/2024
Номер 202422001 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/31/2024
Номер 202422001 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/31/2024
Номер 202422000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/31/2024
Номер 202421010 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 05/24/2024
Номер 202421010 UILC 501.03-05 Тема Corporations Дата публикации 05/24/2024
Номер 202421010 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 05/24/2024
Номер 202421009 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/24/2024
Номер 202421009 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 05/24/2024
Номер 202421008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/24/2024
Номер 202421007 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/24/2024
Номер 202421007 UILC 355.01-00 Тема Spin-Off Дата публикации 05/24/2024
Номер 202421006 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 05/24/2024