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 202201013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2022
Номер 202201013 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/07/2022
Номер 202201012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2022
Номер 202201011 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 01/07/2022
Номер 202201010 UILC 1275.08-00 Тема Integration Дата публикации 01/07/2022
Номер 202201010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2022
Номер 202201009 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 01/07/2022
Номер 202201009 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 01/07/2022
Номер 202201008 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 01/07/2022
Номер 202201007 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 01/07/2022
Номер 202201007 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 01/07/2022
Номер 202201006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2022
Номер 202201005 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/07/2022
Номер 202201005 UILC 355.01-02 Тема Split-Up Дата публикации 01/07/2022
Номер 202201005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/07/2022
Номер 202201004 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/07/2022
Номер 202201003 UILC 7701.00-00 Тема Definitions Дата публикации 01/07/2022
Номер 202201003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2022
Номер 202201003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/07/2022
Номер 202201002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/07/2022
Номер 202201001 UILC 7701.00-00 Тема Definitions Дата публикации 01/07/2022
Номер 202201001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/07/2022
Номер 202201000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/07/2022
Номер 202152021 UILC 501.03-05 Тема Corporations Дата публикации 12/30/2021
Номер 202152021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/30/2021