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 202340016 UILC 1022.00-00 Тема Basis Rules Applicable to the Estates of Decedents Dying in 2010 Дата публикации 10/06/2023
Номер 202340016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/06/2023
Номер 202340015 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/06/2023
Номер 202340015 UILC 355.01-00 Тема Spin-Off Дата публикации 10/06/2023
Номер 202340015 UILC 355.03-00 Тема Active Business Дата публикации 10/06/2023
Номер 202340015 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 10/06/2023
Номер 202340015 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/06/2023
Номер 202340014 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/06/2023
Номер 202340013 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 10/06/2023
Номер 202340012 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 10/06/2023
Номер 202340012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/06/2023
Номер 202340011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/06/2023
Номер 202340011 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 10/06/2023
Номер 202340011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/06/2023
Номер 202340010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/06/2023
Номер 202340010 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 10/06/2023
Номер 202340010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/06/2023
Номер 202340009 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/06/2023
Номер 202340009 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 10/06/2023
Номер 202340009 UILC 1362.01-02 Тема Election After Termination Дата публикации 10/06/2023
Номер 202340009 UILC 1362.02-00 Тема Termination of Election Дата публикации 10/06/2023
Номер 202340009 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 10/06/2023
Номер 202340009 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/06/2023
Номер 202340008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/06/2023
Номер 202340008 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 10/06/2023