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 202432018 UILC 7701.00-00 Тема Definitions Дата публикации 08/09/2024
Номер 202432018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/09/2024
Номер 202432018 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/09/2024
Номер 202432017 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 08/09/2024
Номер 202432017 UILC 856.07-00 Тема Treatment of Wholly Owned Subsidiaries Дата публикации 08/09/2024
Номер 202432017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/09/2024
Номер 202432016 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 08/09/2024
Номер 202432015 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 08/09/2024
Номер 202432015 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 08/09/2024
Номер 202432015 UILC 1362.01-03 Тема Late Elections Дата публикации 08/09/2024
Номер 202432014 UILC 754.02-00 Тема Timeliness of Election Дата публикации 08/09/2024
Номер 202432014 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 08/09/2024
Номер 202432013 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 08/09/2024
Номер 202432013 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 08/09/2024
Номер 202432013 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 08/09/2024
Номер 202432013 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 08/09/2024
Номер 202432013 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 08/09/2024
Номер 202432012 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 08/09/2024
Номер 202432012 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 08/09/2024
Номер 202432012 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 08/09/2024
Номер 202432012 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 08/09/2024
Номер 202432012 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 08/09/2024
Номер 202432011 UILC 7701.00-00 Тема Definitions Дата публикации 08/09/2024
Номер 202432011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/09/2024
Номер 202432011 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/09/2024