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 202328019 UILC 1276.00-00 Тема Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income Дата публикации 07/14/2023
Номер 202328019 UILC 1276.03-00 Тема Treatment of Nonrecognition Transactions Дата публикации 07/14/2023
Номер 202328019 UILC 1276.03-01 Тема Transferred Basis Property Дата публикации 07/14/2023
Номер 202328019 UILC 1276.04-00 Тема Special Rules Дата публикации 07/14/2023
Номер 202328019 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 07/14/2023
Номер 202328019 UILC 355.01-00 Тема Spin-Off Дата публикации 07/14/2023
Номер 202328019 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 07/14/2023
Номер 202328019 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 07/14/2023
Номер 202328019 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 07/14/2023
Номер 202328018 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 07/14/2023
Номер 202328017 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328016 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328015 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328014 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328013 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328012 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328011 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328010 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328009 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328008 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328007 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/14/2023
Номер 202328006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 07/14/2023
Номер 202328006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/14/2023
Номер 202328005 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 07/14/2023
Номер 202328005 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 07/14/2023