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.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202505015 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/31/2025 |
| 202505015 | 951A.02-00 | Net CFC Tested Income | 01/31/2025 |
| 202505014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505013 | 856.00-00 | Definition of Real Estate Investment Trust | 01/31/2025 |
| 202505013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505012 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2025 |
| 202505011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/31/2025 |
| 202505011 | 9100.22-00 | Other | 01/31/2025 |
| 202505010 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2025 |
| 202505009 | 1400Z.01-00 | Designation of Opportunity Zones | 01/31/2025 |
| 202505009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/31/2025 |
| 202505009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505008 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505007 | 754.02-00 | Timeliness of Election | 01/31/2025 |
| 202505007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |