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 202352017 | UILC 1361.03-03 | 主题 Electing Small Business Trusts | 发布日期 12/29/2023 |
| 编号 202352017 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 12/29/2023 |
| 编号 202352017 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 12/29/2023 |
| 编号 202352016 | UILC 2056.00-00 | 主题 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 发布日期 12/29/2023 |
| 编号 202352016 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 12/29/2023 |
| 编号 202352016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/29/2023 |
| 编号 202352015 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 12/29/2023 |
| 编号 202352015 | UILC 9100.22-00 | 主题 Other | 发布日期 12/29/2023 |
| 编号 202352014 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/29/2023 |
| 编号 202352014 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 12/29/2023 |
| 编号 202352014 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/29/2023 |
| 编号 202352014 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 12/29/2023 |
| 编号 202352013 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/29/2023 |
| 编号 202352012 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 12/29/2023 |
| 编号 202352011 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 12/29/2023 |
| 编号 202352010 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 12/29/2023 |
| 编号 202352009 | UILC 1202.00-00 | 主题 50-Percent Exclusion for Gain from Certain Small Business Stocks | 发布日期 12/29/2023 |
| 编号 202352008 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 12/29/2023 |
| 编号 202352008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/29/2023 |
| 编号 202352007 | UILC 7701.00-00 | 主题 Definitions | 发布日期 12/29/2023 |
| 编号 202352007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/29/2023 |
| 编号 202352007 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 12/29/2023 |
| 编号 202352006 | UILC 7701.00-00 | 主题 Definitions | 发布日期 12/29/2023 |
| 编号 202352006 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 12/29/2023 |
| 编号 202352005 | UILC 7701.00-00 | 主题 Definitions | 发布日期 12/29/2023 |
