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 202332003 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/11/2023
Номер 202332002 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 08/11/2023
Номер 202332002 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 08/11/2023
Номер 202332001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 08/11/2023
Номер 202332001 UILC 355.01-00 Тема Spin-Off Дата публикации 08/11/2023
Номер 202332001 UILC 355.01-01 Тема Split-Off Дата публикации 08/11/2023
Номер 202332001 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 08/11/2023
Номер 202332001 UILC 361.02-00 Тема Distributions Дата публикации 08/11/2023
Номер 202332001 UILC 361.02-02 Тема Certain Transfers to Creditors Дата публикации 08/11/2023
Номер 202332001 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 08/11/2023
Номер 202332001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/11/2023
Номер 202332000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/11/2023
Номер 202331009 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/04/2023
Номер 202331008 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/04/2023
Номер 202331007 UILC 4942.03-07 Тема Set-Asides Дата публикации 08/04/2023
Номер 202331006 UILC 4945.04-04 Grants to Individuals Тема Дата публикации 08/04/2023
Номер 202331005 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/04/2023
Номер 202331004 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 08/04/2023
Номер 202331004 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 08/04/2023
Номер 202331004 UILC 501.04-02 Тема Prepaid Medical Care Association (See Also 0501.03-10) Дата публикации 08/04/2023
Номер 202331004 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 08/04/2023
Номер 202331003 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 08/04/2023
Номер 202331002 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 08/04/2023
Номер 202331002 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/04/2023
Номер 202331002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/04/2023