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 202224015 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 06/17/2022
Номер 202224015 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/17/2022
Номер 202224014 UILC 501.06-01 Тема Performance of Particular Services for Members Дата публикации 06/17/2022
Номер 202224014 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 06/17/2022
Номер 202224013 UILC 501.03-08 Тема Educational Organizations Дата публикации 06/17/2022
Номер 202224013 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 06/17/2022
Номер 202224012 UILC 355.01-00 Тема Spin-Off Дата публикации 06/17/2022
Номер 202224012 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 06/17/2022
Номер 202224012 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/17/2022
Номер 202224012 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/17/2022
Номер 202224011 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 06/17/2022
Номер 202224011 UILC 597.05-01 Тема Basis Дата публикации 06/17/2022
Номер 202224011 UILC 166.00-00 Тема Bad Debts Дата публикации 06/17/2022
Номер 202224010 UILC 1234A.01-00 Тема Right or Obligation With Respect to Personal Property Дата публикации 06/17/2022
Номер 202224010 UILC 165.00-00 Тема Deductions For Losses Дата публикации 06/17/2022
Номер 202224010 UILC 263.08-03 Тема Payment for Cancellation Дата публикации 06/17/2022
Номер 202224010 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 06/17/2022
Номер 202224009 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 06/17/2022
Номер 202224009 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 06/17/2022
Номер 202224008 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/17/2022
Номер 202224007 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Дата публикации 06/17/2022
Номер 202224007 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 06/17/2022
Номер 202224006 UILC 59.05-04 Тема Elections Дата публикации 06/17/2022
Номер 202224006 UILC 9100.02-04 Тема IDC Expenditures Дата публикации 06/17/2022
Номер 202224006 UILC 9100.02-06 Тема Exploration Expenditures Дата публикации 06/17/2022