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 202345013 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 11/10/2023 |
| 编号 202345012 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 11/10/2023 |
| 编号 202345011 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 11/10/2023 |
| 编号 202345011 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 11/10/2023 |
| 编号 202345010 | UILC 501.05-00 | 主题 Labor Organizations | 发布日期 11/10/2023 |
| 编号 202345010 | UILC 501.05-01 | 主题 Agriculture and Horticulture Organizations | 发布日期 11/10/2023 |
| 编号 202345009 | UILC 382.00-00 | 主题 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 发布日期 11/10/2023 |
| 编号 202345009 | UILC 9100.22-00 | 主题 Other | 发布日期 11/10/2023 |
| 编号 202345008 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 11/10/2023 |
| 编号 202345008 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 11/10/2023 |
| 编号 202345008 | UILC 355.01-01 | 主题 Split-Off | 发布日期 11/10/2023 |
| 编号 202345008 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 11/10/2023 |
| 编号 202345008 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 11/10/2023 |
| 编号 202345007 | UILC 1400Z.01-00 | 主题 Designation of Opportunity Zones | 发布日期 11/10/2023 |
| 编号 202345007 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 11/10/2023 |
| 编号 202345007 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1361.01-02 | 主题 Shareholder Not an Individual or Permitted Trust or Estate | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1361.03-00 | 主题 Certain Trusts Permitted as Shareholders | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1361.03-02 | 主题 Qualified Subchapter S Trusts | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 11/10/2023 |
| 编号 202345006 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 11/10/2023 |
| 编号 202345005 | UILC 1368.00-00 | 主题 Distributions | 发布日期 11/10/2023 |
