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 202218002 UILC 355.05-01 Тема Distribution of Control Дата публикации 05/06/2022
Номер 202218002 UILC 358.00-00 Тема Basis to Distributees Дата публикации 05/06/2022
Номер 202218002 UILC 358.02-00 Тема Allocation of Basis Дата публикации 05/06/2022
Номер 202218001 UILC 1502.75-10 Тема When Group Remains in Existence Дата публикации 05/06/2022
Номер 202218001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/06/2022
Номер 202218001 UILC 833.00-00 Тема Treatment of Blue Cross Blue Shield Organizations Дата публикации 05/06/2022
Номер 202218000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 05/06/2022
Номер 202217009 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/29/2022
Номер 202217008 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/29/2022
Номер 202217008 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/29/2022
Номер 202217008 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 04/29/2022
Номер 202217007 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217007 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 04/29/2022
Номер 202217006 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217006 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 04/29/2022
Номер 202217005 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 04/29/2022
Номер 202217005 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 04/29/2022
Номер 202217005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/29/2022
Номер 202217004 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 04/29/2022
Номер 202217003 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 04/29/2022
Номер 202217002 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217002 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 04/29/2022
Номер 202217001 UILC 2010.04-00 Тема Portability Election under Section 2010(c)(5)(A) Дата публикации 04/29/2022
Номер 202217001 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 04/29/2022
Номер 202217000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 04/29/2022