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 202341007 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 10/13/2023
Номер 202341007 UILC 754.02-00 Тема Timeliness of Election Дата публикации 10/13/2023
Номер 202341007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/13/2023
Номер 202341007 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 10/13/2023
Номер 202341006 UILC 860D.01-00 Тема Election Дата публикации 10/13/2023
Номер 202341006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/13/2023
Номер 202341005 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/13/2023
Номер 202341005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/13/2023
Номер 202341004 UILC 2056.01-00 Тема Terminable Interests Дата публикации 10/13/2023
Номер 202341004 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 10/13/2023
Номер 202341004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/13/2023
Номер 202341003 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 10/13/2023
Номер 202341002 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 10/13/2023
Номер 202341001 UILC 7701.00-00 Тема Definitions Дата публикации 10/13/2023
Номер 202341001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/13/2023
Номер 202341000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 10/13/2023
Номер 202340023 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/06/2023
Номер 202340022 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 10/06/2023
Номер 202340021 UILC 430.00-00 Тема Minimum funding standards for single-employer defined benefit pension plans Дата публикации 10/06/2023
Номер 202340020 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 10/06/2023
Номер 202340020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/06/2023
Номер 202340019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/06/2023
Номер 202340018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/06/2023
Номер 202340017 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 10/06/2023
Номер 202340017 UILC 9100.22-00 Тема Other Дата публикации 10/06/2023