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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編號 UILC 主題 發布日期
編號 202220007 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/20/2022
編號 202220006 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/20/2022
編號 202220006 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 05/20/2022
編號 202220005 UILC 336.05-00 主題 Stock Sales and Distributions Treated as Asset Transfers 發布日期 05/20/2022
編號 202220005 UILC 9100.22-00 主題 Other 發布日期 05/20/2022
編號 202220004 UILC 754.00-00 主題 Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 05/20/2022
編號 202220004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/20/2022
編號 202220004 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 05/20/2022
編號 202220003 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 05/20/2022
編號 202220003 UILC 355.01-01 主題 Split-Off 發布日期 05/20/2022
編號 202220003 UILC 361.00-00 主題 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 發布日期 05/20/2022
編號 202220003 UILC 368.00-00 主題 Definitions Relating to Corporate Reorganizations 發布日期 05/20/2022
編號 202220003 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 05/20/2022
編號 202220002 UILC 1361.00-00 主題 Definitions 發布日期 05/20/2022
編號 202220002 UILC 1361.01-00 主題 Small Business Corporation v. Not a Small Business Corporation 發布日期 05/20/2022
編號 202220002 UILC 1361.01-05 主題 Ineligible Corporation 發布日期 05/20/2022
編號 202220002 UILC 1361.03-03 主題 Electing Small Business Trusts 發布日期 05/20/2022
編號 202220002 UILC 1362.00-00 主題 Election by Small Business Corporation 發布日期 05/20/2022
編號 202220002 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 05/20/2022
編號 202220001 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/20/2022
編號 202220001 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 05/20/2022
編號 202220000 UILC 6110.00-00 主題 Index for Public Inspection of Written Determination 發布日期 05/20/2022
編號 202219019 UILC 4945.04-04 主題 Grants to Individuals 發布日期 05/13/2022
編號 202219018 UILC 4945.04-04 主題 Grants to Individuals 發布日期 05/13/2022
編號 202219017 UILC 4945.04-04 主題 Grants to Individuals 發布日期 05/13/2022