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 202351008 | UILC 336.00-00 | 主题 Gain or Loss Recognized on Property Distributed in Complete Liquidation | 发布日期 12/22/2023 |
| 编号 202351008 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 12/22/2023 |
| 编号 202351008 | UILC 9100.22-00 | 主题 Other | 发布日期 12/22/2023 |
| 编号 202351007 | UILC 301.00-00 | 主题 Distributions of Property | 发布日期 12/22/2023 |
| 编号 202351007 | UILC 332.00-00 | 主题 Complete Liquidation of Subsidiaries | 发布日期 12/22/2023 |
| 编号 202351007 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 12/22/2023 |
| 编号 202351007 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 12/22/2023 |
| 编号 202351006 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 12/22/2023 |
| 编号 202351006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/22/2023 |
| 编号 202351005 | UILC 2632.03-00 | 主题 Allocation of Unused GST Exemption | 发布日期 12/22/2023 |
| 编号 202351005 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 12/22/2023 |
| 编号 202351005 | UILC 2652.01-00 | 主题 Transferor Defined | 发布日期 12/22/2023 |
| 编号 202351005 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/22/2023 |
| 编号 202351004 | UILC 2632.03-00 | 主题 Allocation of Unused GST Exemption | 发布日期 12/22/2023 |
| 编号 202351004 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 12/22/2023 |
| 编号 202351004 | UILC 2652.01-00 | 主题 Transferor Defined | 发布日期 12/22/2023 |
| 编号 202351004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/22/2023 |
| 编号 202351003 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 12/22/2023 |
| 编号 202351003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/22/2023 |
| 编号 202351002 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 12/22/2023 |
| 编号 202351001 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 12/22/2023 |
| 编号 202351000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 12/22/2023 |
| 编号 202350018 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 12/31/1969 |
| 编号 202350017 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 12/15/2023 |
| 编号 202350016 | UILC 501.05-00 | 主题 Labor Organizations | 发布日期 12/15/2023 |
