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 202220013 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/20/2022
編號 202220013 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 202220012 UILC 856.00-00 主題 Definition of Real Estate Investment Trust 發布日期 05/20/2022
編號 202220011 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/20/2022
編號 202220011 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 202220010 UILC 2010.04-00 主題 Portability Election under Section 2010(c)(5)(A) 發布日期 05/20/2022
編號 202220010 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 202220009 UILC 2632.00-00 主題 Special Rules for Allocation of GST Exemption 發布日期 05/20/2022
編號 202220009 UILC 2642.00-00 主題 Inclusion Ratio 發布日期 05/20/2022
編號 202220009 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/20/2022
編號 202220008 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 05/20/2022
編號 202220008 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 05/20/2022
編號 202220007 UILC 7701.00-00 主題 Definitions 發布日期 05/20/2022
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