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 202322006 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/02/2023
Номер 202322005 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 06/02/2023
Номер 202322005 UILC 1015.02-00 Тема Acquired by Gift After December 31, 1920 Дата публикации 06/02/2023
Номер 202322005 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 06/02/2023
Номер 202322005 UILC 2001.01-00 Тема Determination of Amount of Taxable Estate Дата публикации 06/02/2023
Номер 202322005 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 06/02/2023
Номер 202322005 UILC 2035.01-00 Тема Inclusion of Certain Property in Gross Estate Дата публикации 06/02/2023
Номер 202322005 UILC 2036.01-00 Тема Retention of Possession or Enjoyment of Right to Income From Property Дата публикации 06/02/2023
Номер 202322005 UILC 2037.01-00 Тема Possession or Enjoyment Obtained By Surviving Decedent Дата публикации 06/02/2023
Номер 202322005 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 06/02/2023
Номер 202322005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/02/2023
Номер 202322005 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/02/2023
Номер 202322005 UILC 661.00-00 Тема Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 06/02/2023
Номер 202322005 UILC 662.00-00 Тема Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 06/02/2023
Номер 202322004 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/02/2023
Номер 202322004 UILC 1362.01-01 Тема Shareholder Consent Дата публикации 06/02/2023
Номер 202322004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/02/2023
Номер 202322003 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 06/02/2023
Номер 202322003 UILC 9100.22-00 Тема Other Дата публикации 06/02/2023
Номер 202322002 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 06/02/2023
Номер 202322001 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/02/2023
Номер 202322001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/02/2023
Номер 202322001 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 06/02/2023
Номер 202322000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/02/2023
Номер 202321018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/26/2023