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 202529007 UILC 362.00-00 Тема Basis to Corporations Дата публикации 07/18/2025
Номер 202529007 UILC 362.01-00 Тема Property Acquired in Reorganizations and Transfers by Controlling Stockholders Дата публикации 07/18/2025
Номер 202529006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/18/2025
Номер 202529006 UILC 362.00-00 Тема Basis to Corporations Дата публикации 07/18/2025
Номер 202529006 UILC 362.01-00 Тема Property Acquired in Reorganizations and Transfers by Controlling Stockholders Дата публикации 07/18/2025
Номер 202529005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/18/2025
Номер 202529005 UILC 362.00-00 Тема Basis to Corporations Дата публикации 07/18/2025
Номер 202529005 UILC 362.01-00 Тема Property Acquired in Reorganizations and Transfers by Controlling Stockholders Дата публикации 07/18/2025
Номер 202529004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/18/2025
Номер 202529004 UILC 362.00-00 Тема Basis to Corporations Дата публикации 07/18/2025
Номер 202529004 UILC 362.01-00 Тема Property Acquired in Reorganizations and Transfers by Controlling Stockholders Дата публикации 07/18/2025
Номер 202529003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/18/2025
Номер 202529003 UILC 362.00-00 Тема Basis to Corporations Дата публикации 07/18/2025
Номер 202529003 UILC 362.01-00 Тема Property Acquired in Reorganizations and Transfers by Controlling Stockholders Дата публикации 07/18/2025
Номер 202529002 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/18/2025
Номер 202529002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 07/18/2025
Номер 202529001 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 07/18/2025
Номер 202529001 UILC 754.02-00 Тема Timeliness of Election Дата публикации 07/18/2025
Номер 202529001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 07/18/2025
Номер 202529001 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 07/18/2025
Номер 202529000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 07/18/2025
Номер 202528013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/11/2025
Номер 202528012 UILC 1295.00-00 Тема Qualified Electing Fund Дата публикации 07/11/2025
Номер 202528012 UILC 1295.02-00 Тема Time For Making Election Дата публикации 07/11/2025
Номер 202528011 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 07/11/2025