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 201152020 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 12/30/2011
Номер 201152020 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 12/30/2011
Номер 201152019 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 12/30/2011
Номер 201152019 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 12/30/2011
Номер 201152018 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 12/30/2011
Номер 201152017 UILC 09.32.06-00 Тема BANKRUPTCY CODE CASES: Priorities: Income taxes Дата публикации 12/30/2011
Номер 201152016 UILC 1504.02-00 Тема Includible Corporation v. Not an Includible Corporation Дата публикации 12/30/2011
Номер 201152015 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 12/30/2011
Номер 201152015 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 12/30/2011
Номер 201152014 UILC 264.05-00 Тема Allocation of Interest Expense to Policy Cash Values Дата публикации 12/30/2011
Номер 201152014 UILC 101.01-02 Тема Transfer for Consideration Дата публикации 12/30/2011
Номер 201152013 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 12/30/2011
Номер 201152012 UILC 911.11-03 Тема Reelection Дата публикации 12/30/2011
Номер 201152011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/30/2011
Номер 201152011 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 12/30/2011
Номер 201152010 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 12/30/2011
Номер 201152010 UILC 61.02-00 Тема Return of Capital v. Income Дата публикации 12/30/2011
Номер 201152010 UILC 61.02-06 Тема Court Awards, Settlements, etc. Дата публикации 12/30/2011
Номер 201152010 UILC 61.28-00 Тема Damages, Court Awards, Settlements Дата публикации 12/30/2011
Номер 201152010 UILC 61.28-03 Тема Return of Capital--Basis Дата публикации 12/30/2011
Номер 201152009 UILC 9100.22-00 Тема Other Дата публикации 12/30/2011
Номер 201152009 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 12/30/2011
Номер 201152008 UILC 355.01-00 Тема Spin-Off Дата публикации 12/30/2011
Номер 201152007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/30/2011
Номер 201152007 UILC 1296.00-00 Тема Passive Foreign Investment Company Дата публикации 12/30/2011