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 202409001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/01/2024
Номер 202409000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/01/2024
Номер 202408011 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/23/2024
Номер 202408010 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/23/2024
Номер 202408009 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/23/2024
Номер 202408009 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 02/23/2024
Номер 202408009 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 02/23/2024
Номер 202408008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 02/23/2024
Номер 202408007 UILC 7701.00-00 Тема Definitions Дата публикации 02/23/2024
Номер 202408007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/23/2024
Номер 202408006 UILC 911.11-03 Тема Reelection Дата публикации 02/23/2024
Номер 202408005 UILC 7701.00-00 Тема Definitions Дата публикации 02/23/2024
Номер 202408005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/23/2024
Номер 202408005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/23/2024
Номер 202408004 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 02/23/2024
Номер 202408004 UILC 754.02-00 Тема Timeliness of Election Дата публикации 02/23/2024
Номер 202408004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/23/2024
Номер 202408004 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 02/23/2024
Номер 202408003 UILC 7701.25-01 Тема In General Дата публикации 02/23/2024
Номер 202408003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/23/2024
Номер 202408002 UILC 401.29-00 Тема Cash or Deferred Arrangements Дата публикации 02/23/2024
Номер 202408002 UILC 415.01-00 Тема Limitation for Defined Benefit Plans Дата публикации 02/23/2024
Номер 202408002 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 02/23/2024
Номер 202408001 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 02/23/2024
Номер 202408001 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/23/2024