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 202343013 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343012 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343012 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343011 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343011 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343010 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343010 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343009 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343009 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343008 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343008 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343007 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343007 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343006 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343006 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343005 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 10/27/2023
Номер 202343005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/27/2023
Номер 202343004 UILC 7701.00-00 Тема Definitions Дата публикации 10/27/2023
Номер 202343004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/27/2023
Номер 202343003 UILC 897.00-00 Тема Disposition of Investment in United States Real Property Дата публикации 10/27/2023
Номер 202343002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/27/2023
Номер 202343002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023
Номер 202343001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/27/2023
Номер 202343001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/27/2023