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 201306005 UILC 1362.02-00 Тема Termination of Election Дата публикации 02/08/2013
Номер 201306005 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 02/08/2013
Номер 201306004 UILC 1362.02-00 Тема Termination of Election Дата публикации 02/08/2013
Номер 201306004 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 02/08/2013
Номер 201306003 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 02/08/2013
Номер 201306002 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 02/08/2013
Номер 201306002 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 02/08/2013
Номер 201306002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/08/2013
Номер 201306001 UILC 9100.22-00 Тема Other Дата публикации 02/08/2013
Номер 201306001 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 02/08/2013
Номер 201305022 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305021 UILC 414.00-00 Тема Definitions and Special Rules Дата публикации 02/01/2013
Номер 201305021 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 02/01/2013
Номер 201305020 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305019 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305018 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305017 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305016 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305015 UILC 402.08-00 Тема Rollover Contributions Дата публикации 02/01/2013
Номер 201305014 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 02/01/2013
Номер 201305013 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/01/2013
Номер 201305013 UILC 501.03-08 Тема Educational Organizations Дата публикации 02/01/2013
Номер 201305013 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 02/01/2013
Номер 201305013 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 02/01/2013
Номер 201305013 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 02/01/2013