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