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 202132005 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 08/13/2021
Номер 202132005 UILC 355.01-01 Тема Split-Off Дата публикации 08/13/2021
Номер 202132005 UILC 361.00-00 Тема Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Дата публикации 08/13/2021
Номер 202132005 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 08/13/2021
Номер 202132005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/13/2021
Номер 202132004 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 08/13/2021
Номер 202132003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/13/2021
Номер 202132002 UILC 856.01-00 Тема Income Requirements Дата публикации 08/13/2021
Номер 202132002 UILC 856.04-00 Тема Rents From Real Property Дата публикации 08/13/2021
Номер 202132001 UILC 7701.00-00 Тема Definitions Дата публикации 08/13/2021
Номер 202132001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/13/2021
Номер 202132001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/13/2021
Номер 202132000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 08/13/2021
Номер 202131013 UILC 501.03-05 Тема Corporations Дата публикации 08/06/2021
Номер 202131013 UILC 501.03-33 Тема Lessening the Burdens of Government Дата публикации 08/06/2021
Номер 202131012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/06/2021
Номер 202131012 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/06/2021
Номер 202131012 UILC 501.36-00 Тема Business Activities Дата публикации 08/06/2021
Номер 202131012 UILC 501.36-01 Тема Section 501(c)(3) Organizations Дата публикации 08/06/2021
Номер 202131011 UILC 501.03-05 Тема Corporations Дата публикации 08/06/2021
Номер 202131011 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 08/06/2021
Номер 202131011 UILC 501.03-19 Тема Public Recreation Facilities and Athletic Organizations Дата публикации 08/06/2021
Номер 202131011 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 08/06/2021
Номер 202131010 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/06/2021
Номер 202131010 UILC 501.03-03 Тема Trusts Дата публикации 08/06/2021