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 202336014 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 09/08/2023
Номер 202336013 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336012 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336011 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336010 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336009 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336008 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336007 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 09/08/2023
Номер 202336007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/08/2023
Номер 202336006 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 09/08/2023
Номер 202336006 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/08/2023
Номер 202336006 UILC 9100.22-00 Тема Other Дата публикации 09/08/2023
Номер 202336005 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 09/08/2023
Номер 202336005 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/08/2023
Номер 202336005 UILC 9100.22-00 Тема Other Дата публикации 09/08/2023
Номер 202336004 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 09/08/2023
Номер 202336004 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/08/2023
Номер 202336004 UILC 9100.22-00 Тема Other Дата публикации 09/08/2023
Номер 202336003 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 09/08/2023