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 202339008 | UILC 2056.07-00 | 主题 Qualified Terminable Interest Property | 发布日期 09/29/2023 |
| 编号 202339008 | UILC 2207.00-00 | 主题 Liability of Recipient of Property Over Which Decedent Had Power of Appointment | 发布日期 09/29/2023 |
| 编号 202339008 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 09/29/2023 |
| 编号 202339008 | UILC 2519.00-00 | 主题 Disposition of Certain Life Estates | 发布日期 09/29/2023 |
| 编号 202339007 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 09/29/2023 |
| 编号 202339007 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 09/29/2023 |
| 编号 202339007 | UILC 361.00-00 | 主题 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 发布日期 09/29/2023 |
| 编号 202339007 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 09/29/2023 |
| 编号 202339006 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 09/29/2023 |
| 编号 202339006 | 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 09/29/2023 |
| 编号 202339005 | UILC 2010.04-00 | 主题 Portability Election under Section 2010(c)(5)(A) | 发布日期 09/29/2023 |
| 编号 202339005 | 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 09/29/2023 |
| 编号 202339004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/29/2023 |
| 编号 202339003 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 09/29/2023 |
| 编号 202339003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 09/29/2023 |
| 编号 202339002 | UILC 7704.00-00 | 主题 Certain Publicly Traded Partnerships Treated as Corporations | 发布日期 09/29/2023 |
| 编号 202339001 | UILC 1400Z.02-00 | 主题 Special Rules for Capital Gains Invested in Opportunity Zones | 发布日期 09/29/2023 |
| 编号 202339000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 09/29/2023 |
| 编号 202338026 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
| 编号 202338025 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
| 编号 202338024 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
| 编号 202338023 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
| 编号 202338022 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
| 编号 202338021 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
| 编号 202338020 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 09/22/2023 |
