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 202343033 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 10/27/2023
Номер 202343032 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 10/27/2023
Номер 202343031 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 10/27/2023
Номер 202343031 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343031 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 10/27/2023
Номер 202343030 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 10/27/2023
Номер 202343030 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343029 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 10/27/2023
Номер 202343029 UILC 2652.01-00 Тема Transferor Defined Дата публикации 10/27/2023
Номер 202343029 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 10/27/2023
Номер 202343029 UILC 2654.00-00 Тема Special Rules Дата публикации 10/27/2023
Номер 202343029 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343028 UILC 7874.00-00 Тема Inversions Дата публикации 10/27/2023
Номер 202343027 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 10/27/2023
Номер 202343027 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 10/27/2023
Номер 202343026 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/27/2023
Номер 202343026 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343025 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/27/2023
Номер 202343025 UILC 355.01-00 Тема Spin-Off Дата публикации 10/27/2023
Номер 202343025 UILC 355.01-01 Тема Split-Off Дата публикации 10/27/2023
Номер 202343025 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 10/27/2023
Номер 202343025 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/27/2023
Номер 202343024 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/27/2023
Номер 202343024 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 10/27/2023
Номер 202343024 UILC 1362.01-02 Тема Election After Termination Дата публикации 10/27/2023