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 202322014 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 06/02/2023
Номер 202322014 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/02/2023
Номер 202322013 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 06/02/2023
Номер 202322013 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/02/2023
Номер 202322012 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/02/2023
Номер 202322011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/02/2023
Номер 202322011 UILC 1362.01-01 Тема Shareholder Consent Дата публикации 06/02/2023
Номер 202322011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/02/2023
Номер 202322010 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/02/2023
Номер 202322010 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 06/02/2023
Номер 202322010 UILC 1362.02-00 Тема Termination of Election Дата публикации 06/02/2023
Номер 202322010 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 06/02/2023
Номер 202322010 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/02/2023
Номер 202322009 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/02/2023
Номер 202322009 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 06/02/2023
Номер 202322009 UILC 1362.02-00 Тема Termination of Election Дата публикации 06/02/2023
Номер 202322009 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 06/02/2023
Номер 202322009 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/02/2023
Номер 202322008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/02/2023
Номер 202322007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/02/2023
Номер 202322006 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/02/2023
Номер 202322006 UILC 355.01-00 Тема Spin-Off Дата публикации 06/02/2023
Номер 202322006 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 06/02/2023
Номер 202322006 UILC 361.02-02 Тема Certain Transfers to Creditors Дата публикации 06/02/2023
Номер 202322006 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 06/02/2023