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 201050023 UILC 469.03-03 Тема Definition of Activity Дата публикации 12/17/2010
Номер 201050022 UILC 469.03-03 Тема Definition of Activity Дата публикации 12/17/2010
Номер 201050022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/17/2010
Номер 201050021 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/17/2010
Номер 201050021 UILC 1362.01-02 Тема Election After Termination Дата публикации 12/17/2010
Номер 201050021 UILC 1362.02-00 Тема Termination of Election Дата публикации 12/17/2010
Номер 201050021 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 12/17/2010
Номер 201050021 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/17/2010
Номер 201050020 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 12/17/2010
Номер 201050020 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 12/17/2010
Номер 201050020 UILC 305.13-02 Тема Recapitalizations Дата публикации 12/17/2010
Номер 201050019 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 12/17/2010
Номер 201050018 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/2010
Номер 201050017 UILC 103.00-00 Тема Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) Дата публикации 12/17/2010
Номер 201050017 UILC 103.02-00 Тема State and Local Дата публикации 12/17/2010
Номер 201050016 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 12/17/2010
Номер 201050016 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/2010
Номер 201050015 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/2010
Номер 201050014 UILC 1362.01-03 Тема Late Elections Дата публикации 12/17/2010
Номер 201050013 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 12/17/2010
Номер 201050013 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 12/17/2010
Номер 201050013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/17/2010
Номер 201050012 UILC 162.36-01 Тема General Rules Дата публикации 12/17/2010
Номер 201050011 UILC 7701.00-00 Тема Definitions Дата публикации 12/17/2010
Номер 201050011 UILC 7701.03-00 Тема Association v. Trust Дата публикации 12/17/2010