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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202350010 | 355.01-00 | Spin-Off | 12/15/2023 |
| 202350010 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/15/2023 |
| 202350010 | 361.02-00 | Distributions | 12/15/2023 |
| 202350010 | 361.02-02 | Certain Transfers to Creditors | 12/15/2023 |
| 202350010 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/15/2023 |
| 202350010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/15/2023 |
| 202350009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350009 | 9100.22-00 | Other | 12/15/2023 |
| 202350009 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 12/15/2023 |
| 202350009 | 951A.02-00 | Net CFC Tested Income | 12/15/2023 |
| 202350008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/15/2023 |
| 202350008 | 9100.22-00 | Other | 12/15/2023 |
| 202350007 | 9100.10-00 | Section 446 | 12/15/2023 |
| 202350007 | 9100.10-01 | Accounting Methods | 12/15/2023 |
| 202350006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/15/2023 |
| 202350005 | 9100.04-00 | Section 168; MACRS | 12/15/2023 |
| 202350004 | 7701.00-00 | Definitions | 12/15/2023 |
| 202350004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/15/2023 |
| 202350003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350002 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 12/15/2023 |
| 202350002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350001 | 1033.01-00 | General Rule | 12/15/2023 |
| 202350001 | 168.24-01 | Normalization Rules | 12/15/2023 |
| 202350000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/15/2023 |