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 202406009 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 02/09/2024
Номер 202406009 UILC 305.04-00 Тема Disproportionate Distributions Дата публикации 02/09/2024
Номер 202406008 UILC 118.01-00 Тема Contributions by Shareholders Дата публикации 02/09/2024
Номер 202406008 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 02/09/2024
Номер 202406008 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 02/09/2024
Номер 202406008 UILC 305.04-00 Тема Disproportionate Distributions Дата публикации 02/09/2024
Номер 202406007 UILC 118.01-00 Тема Contributions by Shareholders Дата публикации 02/09/2024
Номер 202406007 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 02/09/2024
Номер 202406007 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 02/09/2024
Номер 202406007 UILC 305.04-00 Тема Disproportionate Distributions Дата публикации 02/09/2024
Номер 202406006 UILC 118.01-00 Тема Contributions by Shareholders Дата публикации 02/09/2024
Номер 202406006 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 02/09/2024
Номер 202406006 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 02/09/2024
Номер 202406006 UILC 305.04-00 Тема Disproportionate Distributions Дата публикации 02/09/2024
Номер 202406005 UILC 118.01-00 Тема Contributions by Shareholders Дата публикации 02/09/2024
Номер 202406005 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 02/09/2024
Номер 202406005 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 02/09/2024
Номер 202406005 UILC 305.04-00 Тема Disproportionate Distributions Дата публикации 02/09/2024
Номер 202406004 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 02/09/2024
Номер 202406004 UILC 1502.75-00 Тема Filing Requirements Дата публикации 02/09/2024
Номер 202406004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/09/2024
Номер 202406004 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 02/09/2024
Номер 202406003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 02/09/2024
Номер 202406003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/09/2024
Номер 202406002 UILC 118.01-00 Тема Contributions by Shareholders Дата публикации 02/09/2024