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 201202039 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/13/2012
Номер 201202038 UILC 501.03-05 Тема Corporations Дата публикации 01/13/2012
Номер 201202038 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 01/13/2012
Номер 201202038 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/13/2012
Номер 201202037 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202036 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202035 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202034 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202033 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202031 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202030 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/13/2012
Номер 201202029 UILC 1022.00-00 Тема Basis Rules Applicable to the Estates of Decedents Dying in 2010 Дата публикации 01/13/2012
Номер 201202028 UILC 3101.00-00 Тема Rate and Measure of Employee Tax Дата публикации 01/13/2012
Номер 201202027 UILC 6511.03-02 Тема Carrybacks: Net Operating Loss and Capital Loss Дата публикации 01/13/2012
Номер 201202026 UILC 6664.03-00 Тема Reasonable Cause Exception Дата публикации 01/13/2012
Номер 201202025 UILC 6231.13-00 Тема Items Cease to Be Partnership Items in Certain Cases Дата публикации 01/13/2012
Номер 201202024 UILC 6231.07-00 Тема Tax Matters Partner Дата публикации 01/13/2012
Номер 201202023 UILC 6221.00-00 Тема Tax Treatment Determined At Partnership Level Дата публикации 01/13/2012
Номер 201202022 UILC 6103.08-04 Тема Disclosure in Judicial or Administrative Tax Administration Proceedings Дата публикации 01/13/2012
Номер 201202021 UILC 163.10-00 Тема Limitation on Deduction for Certain Interest Paid By Corporation to Related Person Дата публикации 01/13/2012
Номер 201202021 UILC 446.04-00 Тема Change of Methods (Permissible v. Not Permissible) Дата публикации 01/13/2012
Номер 201202020 UILC 302.00-00 Тема Distributions in Redemption of Stock Дата публикации 01/13/2012
Номер 201202020 UILC 302.02-00 Тема Disproportionate Redemption of stock Дата публикации 01/13/2012
Номер 201202019 UILC 642.03-00 Тема Charitable Deduction Дата публикации 01/13/2012
Номер 201202019 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 01/13/2012