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 202316004 UILC 9100.10-01 Тема Accounting Methods Дата публикации 04/21/2023
Номер 202316003 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/21/2023
Номер 202316003 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 04/21/2023
Номер 202316002 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/21/2023
Номер 202316002 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 04/21/2023
Номер 202316002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/21/2023
Номер 202316002 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 04/21/2023
Номер 202316002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/21/2023
Номер 202316001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/21/2023
Номер 202316001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/21/2023
Номер 202316000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/21/2023
Номер 202315012 UILC 503.00-00 Тема Requirements for Exemption (Exempt v. Not Exempt) Дата публикации 04/14/2023
Номер 202315012 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 04/14/2023
Номер 202315011 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/14/2023
Номер 202315010 UILC 404.10-00 Тема Deferred Compensation Дата публикации 04/14/2023
Номер 202315010 UILC 832.06-03 Тема Discounted Unpaid Losses Дата публикации 04/14/2023
Номер 202315009 UILC 2010.04-00 Тема Portability Election under § 2010(c)(5)(A) Дата публикации 04/14/2023
Номер 202315009 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 04/14/2023
Номер 202315008 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 04/14/2023
Номер 202315007 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 04/14/2023
Номер 202315006 UILC 7701.00-00 Тема Definitions Дата публикации 04/14/2023
Номер 202315006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/14/2023
Номер 202315005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/14/2023
Номер 202315005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/14/2023
Номер 202315004 UILC 1361.00-00 Тема Definitions Дата публикации 04/14/2023