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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Номер UILC Тема Дата публикации
Номер 201308012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/22/2013
Номер 201308011 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 02/22/2013
Номер 201308010 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 02/22/2013
Номер 201308010 UILC 3121.02-05 Тема If Employed in States Where There are Political Subdivisions or Instrumentalities Дата публикации 02/22/2013
Номер 201308010 UILC 3121.02-07 Тема Mandatory Coverage of State, etc., Employees Дата публикации 02/22/2013
Номер 201308009 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/22/2013
Номер 201308008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/22/2013
Номер 201308008 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/22/2013
Номер 201308007 UILC 9100.22-00 Тема Other Дата публикации 02/22/2013
Номер 201308006 UILC 9100.22-00 Тема Other Дата публикации 02/22/2013
Номер 201308006 UILC 9114.03-06 Тема Canada Дата публикации 02/22/2013
Номер 201308005 UILC 48.00-00 Тема Energy Credit; Reforestation Credit Дата публикации 02/22/2013
Номер 201308004 UILC 7704.03-00 Тема Qualifying Income Дата публикации 02/22/2013
Номер 201308003 UILC 9100.22-00 Тема Other Дата публикации 02/22/2013
Номер 201308003 UILC 9114.03-06 Тема Canada Дата публикации 02/22/2013
Номер 201308002 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 02/22/2013
Номер 201308002 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 02/22/2013
Номер 201308002 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 02/22/2013
Номер 201308002 UILC 355.01-00 Тема Spin-Off Дата публикации 02/22/2013
Номер 201308001 UILC 305.00-00 Тема Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Дата публикации 02/22/2013
Номер 201308001 UILC 306.00-00 Тема Dispositions of Certain Stock Дата публикации 02/22/2013
Номер 201308001 UILC 306.01-00 Тема Section 306 Stock v. Not 306 Stock Дата публикации 02/22/2013
Номер 201308001 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 02/22/2013
Номер 201308001 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 02/22/2013
Номер 201307015 UILC 501.03-08 Тема Educational Organizations Дата публикации 02/15/2013