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 202318014 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 05/05/2023
Номер 202318014 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/05/2023
Номер 202318014 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/05/2023
Номер 202318013 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/05/2023
Номер 202318013 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 05/05/2023
Номер 202318013 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/05/2023
Номер 202318013 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/05/2023
Номер 202318012 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/05/2023
Номер 202318012 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 05/05/2023
Номер 202318012 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/05/2023
Номер 202318012 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/05/2023
Номер 202318011 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/05/2023
Номер 202318011 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 05/05/2023
Номер 202318011 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/05/2023
Номер 202318011 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/05/2023
Номер 202318010 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/05/2023
Номер 202318010 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 05/05/2023
Номер 202318010 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/05/2023
Номер 202318010 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/05/2023
Номер 202318009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318008 UILC 162.16-04 Тема Capital Expenditure v. Repair Дата публикации 05/05/2023
Номер 202318008 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/05/2023
Номер 202318007 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/05/2023
Номер 202318007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2023
Номер 202318006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 05/05/2023