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 202317012 UILC 9100.22-00 Тема Other Дата публикации 04/28/2023
Номер 202317012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/28/2023
Номер 202317011 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/28/2023
Номер 202317011 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 04/28/2023
Номер 202317011 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/28/2023
Номер 202317011 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 04/28/2023
Номер 202317010 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/28/2023
Номер 202317010 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 04/28/2023
Номер 202317010 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/28/2023
Номер 202317010 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 04/28/2023
Номер 202317009 UILC 7701.00-00 Тема Definitions Дата публикации 04/28/2023
Номер 202317009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/28/2023
Номер 202317009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/28/2023
Номер 202317008 UILC 1045.00-00 Тема Rollover of Gain from One Qualified Business Stock to Another Дата публикации 04/28/2023
Номер 202317008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/28/2023
Номер 202317007 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 04/28/2023
Номер 202317006 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 04/28/2023
Номер 202317006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/28/2023
Номер 202317005 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/28/2023
Номер 202317004 UILC 7701.00-00 Тема Definitions Дата публикации 04/28/2023
Номер 202317004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/28/2023
Номер 202317004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/28/2023
Номер 202317003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/28/2023
Номер 202317003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/28/2023
Номер 202317002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/28/2023