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 202411001 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 03/15/2024
Номер 202411001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/15/2024
Номер 202411000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/15/2024
Номер 202410015 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410015 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410014 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410014 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410013 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410013 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410012 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410012 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/08/2024
Номер 202410011 UILC 1502.32-00 Тема Investment Adjustment Дата публикации 03/08/2024
Номер 202410011 UILC 9100.22-00 Тема Other Дата публикации 03/08/2024
Номер 202410010 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 03/08/2024
Номер 202410009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/08/2024
Номер 202410008 UILC 1400Z.01-00 Тема Designation of Opportunity Zones Дата публикации 03/08/2024
Номер 202410008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 03/08/2024
Номер 202410008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/08/2024
Номер 202410007 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 03/08/2024
Номер 202410007 UILC 1362.01-03 Тема Late Elections Дата публикации 03/08/2024
Номер 202410007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/08/2024
Номер 202410006 UILC 2032.00-00 Тема Alternate Valuation Дата публикации 03/08/2024
Номер 202410006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/08/2024
Номер 202410005 UILC 856.01-00 Тема Income Requirements Дата публикации 03/08/2024
Номер 202410004 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 03/08/2024