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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顯示 1 - 25 of 75302
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 編號 202511016 | UILC 501.03-00 | 主題 Religious, Charitable, etc., Institutions and Community Chest | 發布日期 03/14/2025 |
| 編號 202511015 | UILC 165.03-00 | 主題 Limitations on Losses of Individuals - Transaction Entered Into For Profit | 發布日期 03/14/2025 |
| 編號 202511015 | UILC 165.04-00 | 主題 Limitations on Losses of Individuals - Casualty and Theft | 發布日期 03/14/2025 |
| 編號 202511014 | UILC 2010.04-00 | 主題 Portability Election under Section 2010(c)(5)(A) | 發布日期 03/14/2025 |
| 編號 202511014 | UILC 9100.35-00 | 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 發布日期 03/14/2025 |
| 編號 202511013 | UILC 355.00-00 | 主題 Distribution of Stock and Securities of a Controlled Corporation | 發布日期 03/14/2025 |
| 編號 202511013 | UILC 355.01-00 | 主題 Spin-Off | 發布日期 03/14/2025 |
| 編號 202511013 | UILC 368.00-00 | 主題 Definitions Relating to Corporate Reorganizations | 發布日期 03/14/2025 |
| 編號 202511013 | UILC 368.04-00 | 主題 Assets for Control of Transferee (Type "D") | 發布日期 03/14/2025 |
| 編號 202511012 | UILC 336.05-00 | 主題 Stock Sales and Distributions Treated as Asset Transfers | 發布日期 03/14/2025 |
| 編號 202511012 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 03/14/2025 |
| 編號 202511011 | UILC 1362.00-00 | 主題 Election by Small Business Corporation | 發布日期 03/14/2025 |
| 編號 202511011 | UILC 1362.04-00 | 主題 Inadvertent Terminations | 發布日期 03/14/2025 |
| 編號 202511010 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 03/14/2025 |
| 編號 202511010 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 03/14/2025 |
| 編號 202511010 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 03/14/2025 |
| 編號 202511009 | UILC 7701.00-00 | 主題 Definitions | 發布日期 03/14/2025 |
| 編號 202511008 | UILC 1400Z.02-00 | 主題 Special Rules for Capital Gains Invested in Opportunity Zones | 發布日期 03/14/2025 |
| 編號 202511008 | UILC 9100.00-00 | 主題 Extension of Time for Making Certain Elections | 發布日期 03/14/2025 |
| 編號 202511007 | UILC 2010.04-00 | 主題 Portability Election under Section 2010(c)(5)(A) | 發布日期 03/14/2025 |
| 編號 202511007 | UILC 9100.35-00 | 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 發布日期 03/14/2025 |
| 編號 202511006 | UILC 754.00-00 | 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 03/14/2025 |
| 編號 202511006 | UILC 9100.15-00 | 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 發布日期 03/14/2025 |
| 編號 202511005 | UILC 1362.04-00 | 主題 Inadvertent Terminations | 發布日期 03/14/2025 |
| 編號 202511004 | UILC 48.01-00 | 主題 Energy Credit | 發布日期 03/14/2025 |
