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 202350015 UILC 1295.02-00 Тема Time For Making Election Дата публикации 12/15/2023
Номер 202350015 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 12/15/2023
Номер 202350014 UILC 9999.00-00 Тема Miscellaneous Issues Дата публикации 12/15/2023
Номер 202350014 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/15/2023
Номер 202350013 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 12/15/2023
Номер 202350013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/15/2023
Номер 202350013 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 12/15/2023
Номер 202350012 UILC 9100.10-00 Тема Section 446 Дата публикации 12/15/2023
Номер 202350011 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 12/15/2023
Номер 202350011 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 12/15/2023
Номер 202350010 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/15/2023
Номер 202350010 UILC 355.01-00 Тема Spin-Off Дата публикации 12/15/2023
Номер 202350010 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 12/15/2023
Номер 202350010 UILC 361.02-00 Тема Distributions Дата публикации 12/15/2023
Номер 202350010 UILC 361.02-02 Тема Certain Transfers to Creditors Дата публикации 12/15/2023
Номер 202350010 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 12/15/2023
Номер 202350010 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/15/2023
Номер 202350009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/15/2023
Номер 202350009 UILC 9100.22-00 Тема Other Дата публикации 12/15/2023
Номер 202350009 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 12/15/2023
Номер 202350009 UILC 951A.02-00 Тема Net CFC Tested Income Дата публикации 12/15/2023
Номер 202350008 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 12/15/2023
Номер 202350008 UILC 9100.22-00 Тема Other Дата публикации 12/15/2023
Номер 202350007 UILC 9100.10-00 Тема Section 446 Дата публикации 12/15/2023
Номер 202350007 UILC 9100.10-01 Тема Accounting Methods Дата публикации 12/15/2023