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 202343033 | 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 10/27/2023 |
| 编号 202343032 | UILC 9100.20-00 | 主题 Section 1502; Election to File Consolidated Return | 发布日期 10/27/2023 |
| 编号 202343031 | UILC 42.00-00 | 主题 Low-Income Housing Credit | 发布日期 10/27/2023 |
| 编号 202343031 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/27/2023 |
| 编号 202343031 | UILC 9100.01-00 | 主题 Section 42; Low-Income Housing Credit | 发布日期 10/27/2023 |
| 编号 202343030 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 10/27/2023 |
| 编号 202343030 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/27/2023 |
| 编号 202343029 | UILC 2632.03-00 | 主题 Allocation of Unused GST Exemption | 发布日期 10/27/2023 |
| 编号 202343029 | UILC 2652.01-00 | 主题 Transferor Defined | 发布日期 10/27/2023 |
| 编号 202343029 | UILC 2652.01-02 | 主题 Special Election for QTIP | 发布日期 10/27/2023 |
| 编号 202343029 | UILC 2654.00-00 | 主题 Special Rules | 发布日期 10/27/2023 |
| 编号 202343029 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/27/2023 |
| 编号 202343028 | UILC 7874.00-00 | 主题 Inversions | 发布日期 10/27/2023 |
| 编号 202343027 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 10/27/2023 |
| 编号 202343027 | 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 10/27/2023 |
| 编号 202343026 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 10/27/2023 |
| 编号 202343026 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/27/2023 |
| 编号 202343025 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 10/27/2023 |
| 编号 202343025 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 10/27/2023 |
| 编号 202343025 | UILC 355.01-01 | 主题 Split-Off | 发布日期 10/27/2023 |
| 编号 202343025 | UILC 368.00-00 | 主题 Definitions Relating to Corporate Reorganizations | 发布日期 10/27/2023 |
| 编号 202343025 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 10/27/2023 |
| 编号 202343024 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 10/27/2023 |
| 编号 202343024 | UILC 1362.01-00 | 主题 Eligible v. Ineligible | 发布日期 10/27/2023 |
| 编号 202343024 | UILC 1362.01-02 | 主题 Election After Termination | 发布日期 10/27/2023 |
