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 202340008 UILC 1362.01-02 Тема Election After Termination Дата публикации 10/06/2023
Номер 202340008 UILC 1362.02-00 Тема Termination of Election Дата публикации 10/06/2023
Номер 202340008 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 10/06/2023
Номер 202340008 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/06/2023
Номер 202340007 UILC 1272.05-00 Тема OID Election Дата публикации 10/06/2023
Номер 202340007 UILC 1278.02-00 Тема Election to Include Market Discount Currently Дата публикации 10/06/2023
Номер 202340007 UILC 1283.03-01 Тема Elections Дата публикации 10/06/2023
Номер 202340007 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 10/06/2023
Номер 202340007 UILC 851.01-00 Тема Election to be Regulated Investment Company Дата публикации 10/06/2023
Номер 202340007 UILC 852.00-00 Тема Taxation of Regulated Investment Companies and Their Shareholders Дата публикации 10/06/2023
Номер 202340007 UILC 855.00-00 Тема Dividends Paid by Regulated Investment Company After Close of Taxable Year Дата публикации 10/06/2023
Номер 202340007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/06/2023
Номер 202340007 UILC 988.00-00 Тема Treatment of Certain Foreign Currency Transactions Дата публикации 10/06/2023
Номер 202340006 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 10/06/2023
Номер 202340005 UILC 1361.00-00 Тема Definitions Дата публикации 10/06/2023
Номер 202340005 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 10/06/2023
Номер 202340005 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 10/06/2023
Номер 202340005 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/06/2023
Номер 202340005 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/06/2023
Номер 202340004 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 10/06/2023
Номер 202340003 UILC 871.02-13 Тема Exemption from Tax on Certain Interest and Dividends Дата публикации 10/06/2023
Номер 202340002 UILC 1361.00-00 Тема Definitions Дата публикации 10/06/2023
Номер 202340002 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 10/06/2023
Номер 202340002 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 10/06/2023
Номер 202340002 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 10/06/2023