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 202501010 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 01/03/2025
Номер 202501009 UILC 6223B.00-00 Тема Designation of Partnership Representative Дата публикации 01/03/2025
Номер 202501009 UILC 6231B.00-00 Тема Notice of Proceedings and Adjustments Дата публикации 01/03/2025
Номер 202501008 UILC 245A.00-00 Тема Dividend Received Deduction Дата публикации 01/03/2025
Номер 202501008 UILC 269.00-00 Тема Acquisitions Made to Evade or Avoid Income Tax Дата публикации 01/03/2025
Номер 202501008 UILC 269.01-00 Тема Principal Purpose Text Дата публикации 01/03/2025
Номер 202501008 UILC 951A.00-00 Тема Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Дата публикации 01/03/2025
Номер 202501008 UILC 954.02-02 Тема Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons Дата публикации 01/03/2025
Номер 202501007 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/03/2025
Номер 202501007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/03/2025
Номер 202501006 UILC 1362.01-02 Тема Election After Termination Дата публикации 01/03/2025
Номер 202501005 UILC 1362.01-02 Тема Election After Termination Дата публикации 01/03/2025
Номер 202501004 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 01/03/2025
Номер 202501004 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 01/03/2025
Номер 202501004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/03/2025
Номер 202501003 UILC 614.04-00 Тема Aggregating Non-Operating Mineral Interests Дата публикации 01/03/2025
Номер 202501002 UILC 614.04-00 Тема Aggregating Non-Operating Mineral Interests Дата публикации 01/03/2025
Номер 202501001 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/03/2025
Номер 202501001 UILC 754.02-00 Тема Timeliness of Election Дата публикации 01/03/2025
Номер 202501001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/03/2025
Номер 202501001 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/03/2025
Номер 202501000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 01/03/2025
Номер 202452018 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 12/27/2024
Номер 202452017 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 12/27/2024
Номер 202452017 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 12/27/2024