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 202343023 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/27/2023
Номер 202343023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343022 UILC 1361.00-00 Тема Definitions Дата публикации 10/27/2023
Номер 202343022 UILC 1361.01-03 Тема Non-Resident Alien as Shareholder Дата публикации 10/27/2023
Номер 202343022 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/27/2023
Номер 202343022 UILC 1362.02-00 Тема Termination of Election Дата публикации 10/27/2023
Номер 202343022 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 10/27/2023
Номер 202343022 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/27/2023
Номер 202343021 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343021 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343020 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343020 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343019 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343019 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343018 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343018 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343017 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343017 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343016 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343016 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343015 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343015 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343014 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343014 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343013 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023