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 202317018 UILC 856.01-00 Тема Income Requirements Дата публикации 04/28/2023
Номер 202317018 UILC 856.04-00 Тема Rents From Real Property Дата публикации 04/28/2023
Номер 202317017 UILC 856.01-00 Тема Income Requirements Дата публикации 04/28/2023
Номер 202317017 UILC 856.04-00 Тема Rents From Real Property Дата публикации 04/28/2023
Номер 202317016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/28/2023
Номер 202317016 UILC 992.02-00 Тема Election Дата публикации 04/28/2023
Номер 202317015 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 04/28/2023
Номер 202317015 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 04/28/2023
Номер 202317015 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/28/2023
Номер 202317015 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/28/2023
Номер 202317015 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 04/28/2023
Номер 202317015 UILC 1362.02-00 Тема Termination of Election Дата публикации 04/28/2023
Номер 202317015 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 04/28/2023
Номер 202317015 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/28/2023
Номер 202317014 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 04/28/2023
Номер 202317014 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 04/28/2023
Номер 202317014 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/28/2023
Номер 202317014 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/28/2023
Номер 202317014 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 04/28/2023
Номер 202317014 UILC 1362.02-00 Тема Termination of Election Дата публикации 04/28/2023
Номер 202317014 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 04/28/2023
Номер 202317014 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/28/2023
Номер 202317013 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/28/2023
Номер 202317013 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 04/28/2023
Номер 202317012 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 04/28/2023