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 202419008 UILC 1221.12-02 Тема Business Hedges Дата публикации 05/10/2024
Номер 202419008 UILC 856.01-00 Тема Income Requirements Дата публикации 05/10/2024
Номер 202419007 UILC 1221.12-02 Тема Business Hedges Дата публикации 05/10/2024
Номер 202419007 UILC 856.01-00 Тема Income Requirements Дата публикации 05/10/2024
Номер 202419006 UILC 1221.12-02 Тема Business Hedges Дата публикации 05/10/2024
Номер 202419006 UILC 856.01-00 Тема Income Requirements Дата публикации 05/10/2024
Номер 202419005 UILC 1221.12-02 Тема Business Hedges Дата публикации 05/10/2024
Номер 202419005 UILC 856.01-00 Тема Income Requirements Дата публикации 05/10/2024
Номер 202419004 UILC 1221.12-02 Тема Business Hedges Дата публикации 05/10/2024
Номер 202419004 UILC 856.01-00 Тема Income Requirements Дата публикации 05/10/2024
Номер 202419003 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 05/10/2024
Номер 202419003 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 05/10/2024
Номер 202419002 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 05/10/2024
Номер 202419002 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 05/10/2024
Номер 202419002 UILC 2654.00-00 Тема Special Rules Дата публикации 05/10/2024
Номер 202419002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/10/2024
Номер 202419001 UILC 1295.02-00 Тема Time For Making Election Дата публикации 05/10/2024
Номер 202419001 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 05/10/2024
Номер 202419000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/10/2024
Номер 202418015 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/03/2024
Номер 202418014 UILC 501.03-15 Тема Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) Дата публикации 05/03/2024
Номер 202418013 UILC 9100.34-00 Тема Section 528 Election to be Treated as Homeowner Association Дата публикации 05/03/2024
Номер 202418012 UILC 2056.07-01 Тема Effective Election Дата публикации 05/03/2024
Номер 202418012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/03/2024
Номер 202418011 UILC 884.00-00 Тема Branch Tax Дата публикации 05/03/2024