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 202420007 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 05/17/2024
Номер 202420007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/17/2024
Номер 202420006 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/17/2024
Номер 202420006 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/17/2024
Номер 202420005 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/17/2024
Номер 202420005 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/17/2024
Номер 202420004 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/17/2024
Номер 202420004 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/17/2024
Номер 202420003 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/17/2024
Номер 202420003 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/17/2024
Номер 202420002 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/17/2024
Номер 202420002 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/17/2024
Номер 202420001 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 05/17/2024
Номер 202420001 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 05/17/2024
Номер 202420000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/17/2024
Номер 202419030 UILC 4945.04-04 Тема Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue Дата публикации 05/10/2024
Номер 202419029 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/10/2024
Номер 202419028 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 05/10/2024
Номер 202419027 UILC 4942.03-07 Тема Set-Asides Дата публикации 05/10/2024
Номер 202419026 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/10/2024
Номер 202419025 UILC 501.01-00 Тема Instrumentalities of U.S. Дата публикации 05/10/2024
Номер 202419025 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/10/2024
Номер 202419025 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 05/10/2024
Номер 202419025 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 05/10/2024
Номер 202419024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 05/10/2024