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 202345013 UILC 4942.03-07 Тема Set-Asides Дата публикации 11/10/2023
Номер 202345012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/10/2023
Номер 202345011 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/10/2023
Номер 202345011 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 11/10/2023
Номер 202345010 UILC 501.05-00 Тема Labor Organizations Дата публикации 11/10/2023
Номер 202345010 UILC 501.05-01 Тема Agriculture and Horticulture Organizations Дата публикации 11/10/2023
Номер 202345009 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 11/10/2023
Номер 202345009 UILC 9100.22-00 Тема Other Дата публикации 11/10/2023
Номер 202345008 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/10/2023
Номер 202345008 UILC 355.01-00 Тема Spin-Off Дата публикации 11/10/2023
Номер 202345008 UILC 355.01-01 Тема Split-Off Дата публикации 11/10/2023
Номер 202345008 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 11/10/2023
Номер 202345008 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/10/2023
Номер 202345007 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 11/10/2023
Номер 202345007 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 11/10/2023
Номер 202345007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/10/2023
Номер 202345006 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 11/10/2023
Номер 202345006 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 11/10/2023
Номер 202345006 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 11/10/2023
Номер 202345006 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/10/2023
Номер 202345006 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 11/10/2023
Номер 202345006 UILC 1362.02-00 Тема Termination of Election Дата публикации 11/10/2023
Номер 202345006 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 11/10/2023
Номер 202345006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/10/2023
Номер 202345005 UILC 1368.00-00 Тема Distributions Дата публикации 11/10/2023