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 201213008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/30/2012
Номер 201213008 UILC 163.03-03 Тема Investment Income and Expenses Дата публикации 03/30/2012
Номер 201213007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/30/2012
Номер 201213007 UILC 7701.00-00 Тема Definitions Дата публикации 03/30/2012
Номер 201213006 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/30/2012
Номер 201213006 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 03/30/2012
Номер 201213005 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 03/30/2012
Номер 201213005 UILC 355.01-01 Тема Split-Off Дата публикации 03/30/2012
Номер 201213005 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/30/2012
Номер 201213004 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 03/30/2012
Номер 201213003 UILC 1362.01-03 Тема Late Elections Дата публикации 03/30/2012
Номер 201213002 UILC 355.01-01 Тема Split-Off Дата публикации 03/30/2012
Номер 201213002 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/30/2012
Номер 201213001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 03/30/2012
Номер 201213001 UILC 355.01-01 Тема Split-Off Дата публикации 03/30/2012
Номер 201213001 UILC 368.01-00 Тема Statutory Merger or Consolidation (Type "A") Дата публикации 03/30/2012
Номер 201213001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 03/30/2012
Номер 201212023 UILC 4942.03-07 Тема Set-Asides Дата публикации 03/23/2012
Номер 201212022 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 03/23/2012
Номер 201212021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 03/23/2012
Номер 201212020 UILC 6901.00-00 Тема Transferred Assets (See 9113.00-00) Дата публикации 03/23/2012
Номер 201212020 UILC 6901.02-00 Тема Liability Дата публикации 03/23/2012
Номер 201212019 UILC 6223.00-00 Тема Notice to Partners of Proceedings Дата публикации 03/23/2012
Номер 201212018 UILC 6330.00-00 Тема Collection Due Process - Levy Дата публикации 03/23/2012
Номер 201212017 UILC 7605.01-00 Тема Restrictions on Examination of Taxpayer Дата публикации 03/23/2012