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 202351008 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 12/22/2023
Номер 202351008 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 12/22/2023
Номер 202351008 UILC 9100.22-00 Тема Other Дата публикации 12/22/2023
Номер 202351007 UILC 301.00-00 Тема Distributions of Property Дата публикации 12/22/2023
Номер 202351007 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 12/22/2023
Номер 202351007 UILC 355.01-00 Тема Spin-Off Дата публикации 12/22/2023
Номер 202351007 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/22/2023
Номер 202351006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/22/2023
Номер 202351006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/22/2023
Номер 202351005 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 12/22/2023
Номер 202351005 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 12/22/2023
Номер 202351005 UILC 2652.01-00 Тема Transferor Defined Дата публикации 12/22/2023
Номер 202351005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/22/2023
Номер 202351004 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 12/22/2023
Номер 202351004 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 12/22/2023
Номер 202351004 UILC 2652.01-00 Тема Transferor Defined Дата публикации 12/22/2023
Номер 202351004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/22/2023
Номер 202351003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/22/2023
Номер 202351003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/22/2023
Номер 202351002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/22/2023
Номер 202351001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/22/2023
Номер 202351000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 12/22/2023
Номер 202350018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/31/1969
Номер 202350017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/15/2023
Номер 202350016 UILC 501.05-00 Тема Labor Organizations Дата публикации 12/15/2023