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 202506009 UILC 9100.22-00 Тема Other Дата публикации 02/07/2025
Номер 202506008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 02/07/2025
Номер 202506008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/07/2025
Номер 202506007 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 02/07/2025
Номер 202506007 UILC 856.01-00 Тема Income Requirements Дата публикации 02/07/2025
Номер 202506007 UILC 856.02-00 Тема Investment Requirements Дата публикации 02/07/2025
Номер 202506006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 02/07/2025
Номер 202506006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/07/2025
Номер 202506006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 02/07/2025
Номер 202506005 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 02/07/2025
Номер 202506004 UILC 401.06-01 Тема In General Дата публикации 02/07/2025
Номер 202506004 UILC 402.08-00 Тема Rollover Contributions Дата публикации 02/07/2025
Номер 202506004 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/07/2025
Номер 202506004 UILC 642.03-00 Тема Charitable Deduction Дата публикации 02/07/2025
Номер 202506004 UILC 691.01-00 Тема Includibility of Item as Income in Respect of Decedent Generally Дата публикации 02/07/2025
Номер 202506003 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 02/07/2025
Номер 202506003 UILC 1361.00-00 Тема Definitions Дата публикации 02/07/2025
Номер 202506003 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 02/07/2025
Номер 202506003 UILC 1362.02-00 Тема Termination of Election Дата публикации 02/07/2025
Номер 202506003 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 02/07/2025
Номер 202506003 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 02/07/2025
Номер 202506002 UILC 7701.00-00 Тема Definitions Дата публикации 02/07/2025
Номер 202506002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/07/2025
Номер 202506001 UILC 141.00-00 Тема Private Activity Bond; Qualified Bond Дата публикации 02/07/2025
Номер 202506001 UILC 141.07-00 Тема Management Contracts Дата публикации 02/07/2025