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 202511013 UILC 355.01-00 Тема Spin-Off Дата публикации 03/14/2025
Номер 202511013 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 03/14/2025
Номер 202511013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/14/2025
Номер 202511012 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 03/14/2025
Номер 202511012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 03/14/2025
Номер 202511011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/14/2025
Номер 202511010 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/14/2025
Номер 202511010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511010 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/14/2025
Номер 202511009 UILC 7701.00-00 Тема Definitions Дата публикации 03/14/2025
Номер 202511008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 03/14/2025
Номер 202511008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511007 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 03/14/2025
Номер 202511007 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 03/14/2025
Номер 202511006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/14/2025
Номер 202511006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/14/2025
Номер 202511005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/14/2025
Номер 202511004 UILC 48.01-00 Тема Energy Credit Дата публикации 03/14/2025
Номер 202511004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511003 UILC 7701.00-00 Тема Definitions Дата публикации 03/14/2025
Номер 202511003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/14/2025
Номер 202511002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 03/14/2025
Номер 202511001 UILC 280C.03-00 Тема Credit for Increasing Research Activities Дата публикации 03/14/2025
Номер 202511000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 03/14/2025