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 202506011 | UILC 1256.07-05 | 主题 Qualified Board or Exchange | 发布日期 02/07/2025 |
| 编号 202506010 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/07/2025 |
| 编号 202506010 | UILC 992.02-00 | 主题 Election | 发布日期 02/07/2025 |
| 编号 202506009 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 02/07/2025 |
| 编号 202506009 | UILC 9100.22-00 | 主题 Other | 发布日期 02/07/2025 |
| 编号 202506008 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 02/07/2025 |
| 编号 202506008 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/07/2025 |
| 编号 202506007 | UILC 856.00-00 | 主题 Definition of Real Estate Investment Trust | 发布日期 02/07/2025 |
| 编号 202506007 | UILC 856.01-00 | 主题 Income Requirements | 发布日期 02/07/2025 |
| 编号 202506007 | UILC 856.02-00 | 主题 Investment Requirements | 发布日期 02/07/2025 |
| 编号 202506006 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 02/07/2025 |
| 编号 202506006 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 02/07/2025 |
| 编号 202506006 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 02/07/2025 |
| 编号 202506005 | UILC 4980.00-00 | 主题 Tax on Reversion of Qualified Plan Assets to Employer | 发布日期 02/07/2025 |
| 编号 202506004 | UILC 401.06-01 | 主题 In General | 发布日期 02/07/2025 |
| 编号 202506004 | UILC 402.08-00 | 主题 Rollover Contributions | 发布日期 02/07/2025 |
| 编号 202506004 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 02/07/2025 |
| 编号 202506004 | UILC 642.03-00 | 主题 Charitable Deduction | 发布日期 02/07/2025 |
| 编号 202506004 | UILC 691.01-00 | 主题 Includibility of Item as Income in Respect of Decedent Generally | 发布日期 02/07/2025 |
| 编号 202506003 | UILC 1032.00-00 | 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) | 发布日期 02/07/2025 |
| 编号 202506003 | UILC 1361.00-00 | 主题 Definitions | 发布日期 02/07/2025 |
| 编号 202506003 | UILC 1361.01-02 | 主题 Shareholder Not an Individual or Permitted Trust or Estate | 发布日期 02/07/2025 |
| 编号 202506003 | UILC 1362.02-00 | 主题 Termination of Election | 发布日期 02/07/2025 |
| 编号 202506003 | UILC 1362.02-02 | 主题 Ceases to be Small Business Corporation | 发布日期 02/07/2025 |
| 编号 202506003 | UILC 83.00-00 | 主题 Property Transferred in Connection With Performance of Services | 发布日期 02/07/2025 |
