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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숫자 UILC 주제 출시일
202318015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318015 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023
202318015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2023
202318014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023
202318014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2023
202318014 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023
202318014 61.00-00 Gross Income v. Not Gross Income 05/05/2023
202318013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023
202318013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2023
202318013 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023
202318013 61.00-00 Gross Income v. Not Gross Income 05/05/2023
202318012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023
202318012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2023
202318012 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023
202318012 61.00-00 Gross Income v. Not Gross Income 05/05/2023
202318011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023
202318011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2023
202318011 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023
202318011 61.00-00 Gross Income v. Not Gross Income 05/05/2023
202318010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023
202318010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2023
202318010 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023
202318010 61.00-00 Gross Income v. Not Gross Income 05/05/2023
202318009 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023
202318008 162.16-04 Capital Expenditure v. Repair 05/05/2023

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