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 201230002 UILC 9100.04-00 Тема Section 168; MACRS; Extension of Time for Making Certain Elections Дата публикации 07/27/2012
Номер 201230001 UILC 7701.00-00 Тема Definitions Дата публикации 07/27/2012
Номер 201229024 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/20/2012
Номер 201229023 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/20/2012
Номер 201229022 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/20/2012
Номер 201229021 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/20/2012
Номер 201229020 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/20/2012
Номер 201229019 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 07/20/2012
Номер 201229018 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 07/20/2012
Номер 201229017 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 07/20/2012
Номер 201229016 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 07/20/2012
Номер 201229015 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 07/20/2012
Номер 201229014 UILC 408.03-00 Тема Rollover Contributions Дата публикации 07/20/2012
Номер 201229013 UILC 408.03-00 Тема Rollover Contributions Дата публикации 07/20/2012
Номер 201229012 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 07/20/2012
Номер 201229011 UILC 4943.01-00 Тема Initial 5% Tax on Excess Holdings Дата публикации 07/20/2012
Номер 201229009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/20/2012
Номер 201229009 UILC 7701.00-00 Тема Definitions Дата публикации 07/20/2012
Номер 201229008 UILC 831.00-00 Тема Tax On Insurance Companies Other Than Life Insurance Companies Дата публикации 07/20/2012
Номер 201229007 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 07/20/2012
Номер 201229006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 07/20/2012
Номер 201229005 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 07/20/2012
Номер 201229004 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 07/20/2012
Номер 201229003 UILC 1286.00-00 Тема Tax Treatment of Stripped Bonds Дата публикации 07/20/2012
Номер 201229003 UILC 7701.03-11 Тема Fixed Investment Trusts Дата публикации 07/20/2012