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 202349011 UILC 172.01-00 Тема Carryback and Carryover Дата публикации 12/08/2023
Номер 202349011 UILC 9100.22-00 Тема Other Дата публикации 12/08/2023
Номер 202349010 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 12/08/2023
Номер 202349009 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/08/2023
Номер 202349009 UILC 355.01-00 Тема Spin-Off Дата публикации 12/08/2023
Номер 202349009 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 12/08/2023
Номер 202349009 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/08/2023
Номер 202349008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/08/2023
Номер 202349008 UILC 992.02-00 Тема Election Дата публикации 12/08/2023
Номер 202349007 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 12/08/2023
Номер 202349007 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/08/2023
Номер 202349007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/08/2023
Номер 202349006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/08/2023
Номер 202349006 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 12/08/2023
Номер 202349006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/08/2023
Номер 202349005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/08/2023
Номер 202349005 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 12/08/2023
Номер 202349005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/08/2023
Номер 202349004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/08/2023
Номер 202349004 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 12/08/2023
Номер 202349004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/08/2023
Номер 202349003 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 12/08/2023
Номер 202349003 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 12/08/2023
Номер 202349003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/08/2023
Номер 202349002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 12/08/2023