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 202350015 | UILC 1295.02-00 | 主题 Time For Making Election | 发布日期 12/15/2023 |
| 编号 202350015 | UILC 1295.02-02 | 主题 Retroactive Elections | 发布日期 12/15/2023 |
| 编号 202350014 | UILC 9999.00-00 | 主题 Miscellaneous Issues | 发布日期 12/15/2023 |
| 编号 202350014 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 12/15/2023 |
| 编号 202350013 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 12/15/2023 |
| 编号 202350013 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/15/2023 |
| 编号 202350013 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 12/15/2023 |
| 编号 202350012 | UILC 9100.10-00 | 主题 Section 446 | 发布日期 12/15/2023 |
| 编号 202350011 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 12/15/2023 |
| 编号 202350011 | 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 12/15/2023 |
| 编号 202350010 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 12/15/2023 |
| 编号 202350010 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 12/15/2023 |
| 编号 202350010 | UILC 361.00-00 | 主题 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 发布日期 12/15/2023 |
| 编号 202350010 | UILC 361.02-00 | 主题 Distributions | 发布日期 12/15/2023 |
| 编号 202350010 | UILC 361.02-02 | 主题 Certain Transfers to Creditors | 发布日期 12/15/2023 |
| 编号 202350010 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 12/15/2023 |
| 编号 202350010 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 12/15/2023 |
| 编号 202350009 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 12/15/2023 |
| 编号 202350009 | UILC 9100.22-00 | 主题 Other | 发布日期 12/15/2023 |
| 编号 202350009 | UILC 951A.00-00 | 主题 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 发布日期 12/15/2023 |
| 编号 202350009 | UILC 951A.02-00 | 主题 Net CFC Tested Income | 发布日期 12/15/2023 |
| 编号 202350008 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 12/15/2023 |
| 编号 202350008 | UILC 9100.22-00 | 主题 Other | 发布日期 12/15/2023 |
| 编号 202350007 | UILC 9100.10-00 | 主题 Section 446 | 发布日期 12/15/2023 |
| 编号 202350007 | UILC 9100.10-01 | 主题 Accounting Methods | 发布日期 12/15/2023 |
