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 201237018 UILC 6103.08-01 Тема Disclosure within the Department of Treasury Дата публикации 09/14/2012
Номер 201237017 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 09/14/2012
Номер 201237017 UILC 1367.00-00 Тема Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders Дата публикации 09/14/2012
Номер 201237016 UILC 1362.01-03 Тема Late Elections Дата публикации 09/14/2012
Номер 201237015 UILC 1361.00-00 Тема Definitions Дата публикации 09/14/2012
Номер 201237015 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 09/14/2012
Номер 201237015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/14/2012
Номер 201237014 UILC 1361.01-00 Тема Small Business Corporation v. Not a Small Business Corporation Дата публикации 09/14/2012
Номер 201237014 UILC 1361.01-02 Тема Shareholder Not an Individual or Permitted Trust or Estate Дата публикации 09/14/2012
Номер 201237014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/14/2012
Номер 201237013 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 09/14/2012
Номер 201237012 UILC 381.04-00 Тема Method of Accounting Дата публикации 09/14/2012
Номер 201237012 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 09/14/2012
Номер 201237011 UILC 9100.22-00 Тема Other Дата публикации 09/14/2012
Номер 201237011 UILC 9114.03-06 Тема Canada Дата публикации 09/14/2012
Номер 201237010 UILC 9100.22-00 Тема Other Дата публикации 09/14/2012
Номер 201237010 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 09/14/2012
Номер 201237009 UILC 1362.01-03 Тема Late Elections Дата публикации 09/14/2012
Номер 201237008 UILC 45.00-00 Тема Electricity Produced from Certain Renewable Sources Дата публикации 09/14/2012
Номер 201237007 UILC 45.00-00 Тема Electricity Produced from Certain Renewable Sources Дата публикации 09/14/2012
Номер 201237006 UILC 9100.22-00 Тема Other Дата публикации 09/14/2012
Номер 201237006 UILC 992.02-00 Тема Election Дата публикации 09/14/2012
Номер 201237005 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 09/14/2012
Номер 201237005 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 09/14/2012
Номер 201237004 UILC 9100.22-00 Тема Other Дата публикации 09/14/2012