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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 202511016 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 03/14/2025 |
| 编号 202511015 | UILC 165.03-00 | 主题 Limitations on Losses of Individuals - Transaction Entered Into For Profit | 发布日期 03/14/2025 |
| 编号 202511015 | UILC 165.04-00 | 主题 Limitations on Losses of Individuals - Casualty and Theft | 发布日期 03/14/2025 |
| 编号 202511014 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 03/14/2025 |
| 编号 202511014 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 发布日期 03/14/2025 |
| 编号 202511013 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 03/14/2025 |
| 编号 202511013 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 03/14/2025 |
| 编号 202511013 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 03/14/2025 |
| 编号 202511013 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 03/14/2025 |
| 编号 202511012 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 03/14/2025 |
| 编号 202511012 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/14/2025 |
| 编号 202511011 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 03/14/2025 |
| 编号 202511011 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 03/14/2025 |
| 编号 202511010 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/14/2025 |
| 编号 202511010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/14/2025 |
| 编号 202511010 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/14/2025 |
| 编号 202511009 | UILC 7701.00-00 | 主题 Definitions | 发布日期 03/14/2025 |
| 编号 202511008 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 03/14/2025 |
| 编号 202511008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 03/14/2025 |
| 编号 202511007 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 03/14/2025 |
| 编号 202511007 | UILC 9100.35-00 | 主题 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 发布日期 03/14/2025 |
| 编号 202511006 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/14/2025 |
| 编号 202511006 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 03/14/2025 |
| 编号 202511005 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 03/14/2025 |
| 编号 202511004 | UILC 48.01-00 | 主题 Energy Credit | 发布日期 03/14/2025 |
