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 202344014 UILC 59.00-00 Тема Other Definitions and Special Rules Дата публикации 11/03/2023
Номер 202344014 UILC 9100.02-00 Тема Section 59(e) Дата публикации 11/03/2023
Номер 202344013 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/03/2023
Номер 202344013 UILC 355.01-00 Тема Spin-Off Дата публикации 11/03/2023
Номер 202344013 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 11/03/2023
Номер 202344013 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 11/03/2023
Номер 202344013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/03/2023
Номер 202344012 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 11/03/2023
Номер 202344012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/03/2023
Номер 202344011 UILC 1092.05-00 Тема Mixed Straddles Дата публикации 11/03/2023
Номер 202344010 UILC 415.00-00 Тема Limitations on Benefits and Contributions Under Qualified Plans Дата публикации 11/03/2023
Номер 202344009 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/03/2023
Номер 202344009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/03/2023
Номер 202344009 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 11/03/2023
Номер 202344008 UILC 1033.07-00 Тема Special Rule for Outdoor Advertising Displays Дата публикации 11/03/2023
Номер 202344008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/03/2023
Номер 202344007 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 11/03/2023
Номер 202344006 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 11/03/2023
Номер 202344006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/03/2023
Номер 202344005 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 11/03/2023
Номер 202344005 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 11/03/2023
Номер 202344005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/03/2023
Номер 202344005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/03/2023
Номер 202344004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 11/03/2023
Номер 202344004 UILC 1362.02-00 Тема Termination of Election Дата публикации 11/03/2023