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 202339008 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 09/29/2023
Номер 202339008 UILC 2207.00-00 Тема Liability of Recipient of Property Over Which Decedent Had Power of Appointment Дата публикации 09/29/2023
Номер 202339008 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 09/29/2023
Номер 202339008 UILC 2519.00-00 Тема Disposition of Certain Life Estates Дата публикации 09/29/2023
Номер 202339007 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/29/2023
Номер 202339007 UILC 355.01-00 Тема Spin-Off Дата публикации 09/29/2023
Номер 202339007 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 09/29/2023
Номер 202339007 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/29/2023
Номер 202339006 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 09/29/2023
Номер 202339006 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 09/29/2023
Номер 202339005 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 09/29/2023
Номер 202339005 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 09/29/2023
Номер 202339004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/29/2023
Номер 202339003 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/29/2023
Номер 202339003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/29/2023
Номер 202339002 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 09/29/2023
Номер 202339001 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 09/29/2023
Номер 202339000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/29/2023
Номер 202338026 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338025 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338024 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338023 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338022 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023
Номер 202338020 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 09/22/2023