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
202247003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/25/2022
202247004 1361.01-04 More than One Class of Stock 11/25/2022
202247004 1362.02-00 Termination of Election 11/25/2022
202247004 1362.04-00 Inadvertent Terminations 11/25/2022
202247005 2056.07-00 Qualified Terminable Interest Property 11/25/2022
202247005 2652.01-02 Special Election for QTIP 11/25/2022
202247005 9100.00-00 Extension of Time for Making Certain Elections 11/25/2022
202247006 167.00-00 Depreciation 11/25/2022
202247006 168.00-00 Modified Accelerated Cost Recovery System 11/25/2022
202247006 50.00-00 Special Rules for Computing Investment Credit 11/25/2022
202247007 2632.00-00 Special Rules for Allocation of GST Exemption 11/25/2022
202247007 2642.00-00 Inclusion Ratio 11/25/2022
202247007 9100.00-00 Extension of Time for Making Certain Elections 11/25/2022
202247008 9100.00-00 Extension of Time for Making Certain Elections 11/25/2022
202247008 9100.22-00 Other 11/25/2022
202247008 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 11/25/2022
202247008 951A.02-00 Net CFC Tested Income 11/25/2022
202247009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/25/2022
202247009 9100.22-00 Other 11/25/2022
202247010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022
202247011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022
202247012 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/25/2022
202247013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022
202247014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022
202247015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/25/2022

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