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 202331001 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 08/04/2023
Номер 202331000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/04/2023
Номер 202330011 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/28/2023
Номер 202330010 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 07/28/2023
Номер 202330009 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/28/2023
Номер 202330009 UILC 1362.01-02 Тема Election After Termination Дата публикации 07/28/2023
Номер 202330008 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 07/28/2023
Номер 202330008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/28/2023
Номер 202330008 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/28/2023
Номер 202330007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/28/2023
Номер 202330006 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 07/28/2023
Номер 202330006 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 07/28/2023
Номер 202330005 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 07/28/2023
Номер 202330004 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 07/28/2023
Номер 202330004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/28/2023
Номер 202330004 UILC 9100.22-00 Тема Other Дата публикации 07/28/2023
Номер 202330003 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 07/28/2023
Номер 202330002 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 07/28/2023
Номер 202330002 UILC 355.01-00 Тема Spin-Off Дата публикации 07/28/2023
Номер 202330002 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 07/28/2023
Номер 202330002 UILC 361.02-02 Тема Certain Transfers to Creditors Дата публикации 07/28/2023
Номер 202330002 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 07/28/2023
Номер 202330002 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 07/28/2023
Номер 202330001 UILC 7701.00-00 Тема Definitions Дата публикации 07/28/2023
Номер 202330001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/28/2023