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 202322005 | UILC 1015.02-00 | 主题 Acquired by Gift After December 31, 1920 | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 1223.00-00 | 主题 Holding Period of Capital Assets | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2001.01-00 | 主题 Determination of Amount of Taxable Estate | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2033.00-00 | 主题 Property in Which Decedent Had an Interest | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2035.01-00 | 主题 Inclusion of Certain Property in Gross Estate | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2036.01-00 | 主题 Retention of Possession or Enjoyment of Right to Income From Property | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2037.01-00 | 主题 Possession or Enjoyment Obtained By Surviving Decedent | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2038.00-00 | 主题 Revocable Transfers (Included v. Not Included in Gross Estate) | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 2601.00-00 | 主题 Tax On Generation Skipping Transfers | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 61.00-00 | 主题 Gross Income v. Not Gross Income | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 661.00-00 | 主题 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 发布日期 06/02/2023 |
| 编号 202322005 | UILC 662.00-00 | 主题 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 发布日期 06/02/2023 |
| 编号 202322004 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 06/02/2023 |
| 编号 202322004 | UILC 1362.01-01 | 主题 Shareholder Consent | 发布日期 06/02/2023 |
| 编号 202322004 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 06/02/2023 |
| 编号 202322003 | UILC 336.05-00 | 主题 Stock Sales and Distributions Treated as Asset Transfers | 发布日期 06/02/2023 |
| 编号 202322003 | UILC 9100.22-00 | 主题 Other | 发布日期 06/02/2023 |
| 编号 202322002 | UILC 9100.04-00 | 主题 Section 168; MACRS | 发布日期 06/02/2023 |
| 编号 202322001 | UILC 754.00-00 | 主题 Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 06/02/2023 |
| 编号 202322001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 06/02/2023 |
| 编号 202322001 | UILC 9100.15-00 | 主题 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 发布日期 06/02/2023 |
| 编号 202322000 | UILC 6110.00-00 | 主题 Index for Public Inspection of Written Determination | 发布日期 06/02/2023 |
| 编号 202321018 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 05/26/2023 |
| 编号 202321017 | UILC 4942.03-07 | 主题 Set-Asides | 发布日期 05/26/2023 |
| 编号 202321016 | UILC 501.00-00 | 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 发布日期 05/26/2023 |
