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 202436004 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 09/06/2024
Номер 202436003 UILC 7701.00-00 Тема Definitions Дата публикации 09/06/2024
Номер 202436003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/06/2024
Номер 202436003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 09/06/2024
Номер 202436002 UILC 1361.00-00 Тема Definitions Дата публикации 09/06/2024
Номер 202436002 UILC 1362.01-03 Тема Late Elections Дата публикации 09/06/2024
Номер 202436002 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 09/06/2024
Номер 202436002 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/06/2024
Номер 202436002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/06/2024
Номер 202436002 UILC 9100.22-00 Тема Other Дата публикации 09/06/2024
Номер 202436001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/06/2024
Номер 202436001 UILC 992.02-00 Тема Election Дата публикации 09/06/2024
Номер 202436000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/06/2024
Номер 202435017 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/30/2024
Номер 202435016 UILC 1501.00-00 Тема Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) Дата публикации 08/30/2024
Номер 202435016 UILC 1502.75-00 Тема Filing Requirements Дата публикации 08/30/2024
Номер 202435015 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 08/30/2024
Номер 202435015 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 08/30/2024
Номер 202435015 UILC 1362.01-03 Тема Late Elections Дата публикации 08/30/2024
Номер 202435015 UILC 7701.00-00 Тема Definitions Дата публикации 08/30/2024
Номер 202435015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435014 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 08/30/2024
Номер 202435014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/30/2024
Номер 202435013 UILC 2010.04-00 Тема Portability Election under 2010(c)(5)(A) Дата публикации 08/30/2024
Номер 202435013 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) Дата публикации 08/30/2024