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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编号 UILC 主题 发布日期
编号 202224005 UILC 263.16-00 主题 Election to Deduct or Capitalize Certain Expenditures 发布日期 06/17/2022
编号 202224004 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 06/17/2022
编号 202224004 UILC 338.01-02 主题 Time in which Election must be made 发布日期 06/17/2022
编号 202224004 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/17/2022
编号 202224004 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 06/17/2022
编号 202224003 UILC 1382.00-00 主题 Taxable Income of Cooperatives 发布日期 06/17/2022
编号 202224003 UILC 1388.00-00 主题 Definitions; Special Rules 发布日期 06/17/2022
编号 202224002 UILC 355.01-00 主题 Spin-Off 发布日期 06/17/2022
编号 202224002 UILC 355.01-01 主题 Split-Off 发布日期 06/17/2022
编号 202224002 UILC 355.10-00 主题 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 发布日期 06/17/2022
编号 202224002 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 06/17/2022
编号 202224001 UILC 146.07-00 主题 Carryforward of Allocation 发布日期 06/17/2022
编号 202224001 UILC 9100.03-00 主题 Section 146; Volume Cap 发布日期 06/17/2022
编号 202224000 UILC 6110.00-00 主题 Index for Public Inspection of Written Determination 发布日期 06/17/2022
编号 202223017 UILC 4945.04-04 主题 Grants to Individuals 发布日期 06/10/2022
编号 202223016 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 06/10/2022
编号 202223016 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 06/10/2022
编号 202223016 UILC 501.03-30 主题 Organizational and Operational Tests 发布日期 06/10/2022
编号 202223015 UILC 2010.04-00 主题 Portability Election under Section 2010(c)(5)(A) 发布日期 06/10/2022
编号 202223015 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 06/10/2022
编号 202223014 UILC 1275.08-00 主题 Integration 发布日期 06/10/2022
编号 202223014 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/10/2022
编号 202223013 UILC 1275.08-00 主题 Integration 发布日期 06/10/2022
编号 202223013 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 06/10/2022
编号 202223012 UILC 1400Z.02-00 主题 Special Rules for Capital Gains Invested in Opportunity Zones 发布日期 06/10/2022