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
202235009 9414.07-00 Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance 09/02/2022
202235008 1362.00-00 Election by Small Business Corporation 09/02/2022
202235008 1362.04-00 Inadvertent Terminations 09/02/2022
202235007 1296.00-00 Passive Foreign Investment Company 09/02/2022
202235006 856.00-00 Definition of Real Estate Investment Trust 09/02/2022
202235006 856.01-00 Income Requirements 09/02/2022
202235006 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 09/02/2022
202235006 857.05-00 Earnings and Profits 09/02/2022
202235005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/02/2022
202235004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2022
202235004 1011.00-00 Adjusted Basis for Determining Gain or Loss 09/02/2022
202235004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/02/2022
202235004 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 09/02/2022
202235004 803.00-00 Life Insurance Gross Income 09/02/2022
202235004 805.00-00 General Deductions 09/02/2022
202235004 807.00-00 Rules for Certain Reserves 09/02/2022
202235004 807.01-00 Adjustments for Increase or Decrease 09/02/2022
202235003 1362.04-00 Inadvertent Terminations 09/02/2022
202235002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/02/2022
202235002 355.01-01 Split-Off 09/02/2022
202235002 368.00-00 Definitions Relating to Corporate Reorganizations 09/02/2022
202235002 368.04-00 Assets for Control of Transferee (Type "D") 09/02/2022
202235001 382.12-13 Election Out 09/02/2022
202235001 9100.00-00 Extension of Time for Making Certain Elections 09/02/2022
202235000 6110.00-00 Index for Public Inspection of Written Determination 09/02/2022

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