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 202334014 UILC 1502.13-00 Тема Intercompany Transactions Дата публикации 08/25/2023
Номер 202334014 UILC 1502.99-00 Тема Regulations Governing Consolidated Returns--Issue Not Contained in Present List Дата публикации 08/25/2023
Номер 202334014 UILC 367.00-00 Тема Foreign Corporations Дата публикации 08/25/2023
Номер 202334014 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 08/25/2023
Номер 202334014 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 08/25/2023
Номер 202334013 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/25/2023
Номер 202334013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334012 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/25/2023
Номер 202334012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334011 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 08/25/2023
Номер 202334011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334010 UILC 1362.01-03 Тема Late Elections Дата публикации 08/25/2023
Номер 202334010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/25/2023
Номер 202334009 UILC 7872.05-00 Тема Types of Below Market Loans Subject to Section 7872 Дата публикации 08/25/2023
Номер 202334009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334008 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/25/2023
Номер 202334008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/25/2023
Номер 202334007 UILC 856.01-00 Тема Income Requirements Дата публикации 08/25/2023
Номер 202334006 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 08/25/2023
Номер 202334005 UILC 338.05-00 Тема Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group Дата публикации 08/25/2023
Номер 202334005 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/25/2023
Номер 202334004 UILC 1362.01-03 Тема Late Elections Дата публикации 08/25/2023
Номер 202334004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/25/2023
Номер 202334003 UILC 1362.01-03 Тема Late Elections Дата публикации 08/25/2023
Номер 202334003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/25/2023