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 202404005 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/26/2024
Номер 202404005 UILC 355.01-00 Тема Spin-Off Дата публикации 01/26/2024
Номер 202404005 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 01/26/2024
Номер 202404005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/26/2024
Номер 202404004 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 01/26/2024
Номер 202404004 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 01/26/2024
Номер 202404003 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/26/2024
Номер 202404002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/26/2024
Номер 202404001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/26/2024
Номер 202404000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/26/2024
Номер 202403021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/19/2024
Номер 202403020 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/19/2024
Номер 202403019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/19/2024
Номер 202403019 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/19/2024
Номер 202403018 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/19/2024
Номер 202403017 UILC 501.07-00 Тема Social Clubs Дата публикации 01/19/2024
Номер 202403016 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/19/2024
Номер 202403016 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/19/2024
Номер 202403015 UILC 501.03-05 Тема Corporations Дата публикации 01/19/2024
Номер 202403015 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/19/2024
Номер 202403014 UILC 501.07-00 Тема Social Clubs Дата публикации 01/19/2024
Номер 202403013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/19/2024
Номер 202403013 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/19/2024
Номер 202403012 UILC 83.02-04 Тема Revocability of Election Дата публикации 01/19/2024
Номер 202403011 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 01/19/2024