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 202352017 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 12/29/2023
Номер 202352017 UILC 1362.02-00 Тема Termination of Election Дата публикации 12/29/2023
Номер 202352017 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/29/2023
Номер 202352016 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 12/29/2023
Номер 202352016 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 12/29/2023
Номер 202352016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/29/2023
Номер 202352015 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 12/29/2023
Номер 202352015 UILC 9100.22-00 Тема Other Дата публикации 12/29/2023
Номер 202352014 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 12/29/2023
Номер 202352014 UILC 754.02-00 Тема Timeliness of Election Дата публикации 12/29/2023
Номер 202352014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/29/2023
Номер 202352014 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 12/29/2023
Номер 202352013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/29/2023
Номер 202352012 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 12/29/2023
Номер 202352011 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 12/29/2023
Номер 202352010 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 12/29/2023
Номер 202352009 UILC 1202.00-00 Тема 50-Percent Exclusion for Gain from Certain Small Business Stocks Дата публикации 12/29/2023
Номер 202352008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/29/2023
Номер 202352008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/29/2023
Номер 202352007 UILC 7701.00-00 Тема Definitions Дата публикации 12/29/2023
Номер 202352007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/29/2023
Номер 202352007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/29/2023
Номер 202352006 UILC 7701.00-00 Тема Definitions Дата публикации 12/29/2023
Номер 202352006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/29/2023
Номер 202352005 UILC 7701.00-00 Тема Definitions Дата публикации 12/29/2023