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 201009004 UILC 7701.00-00 Тема Definitions Дата публикации 03/05/2010
Номер 201009004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/05/2010
Номер 201009003 UILC 7701.00-00 Тема Definitions Дата публикации 03/05/2010
Номер 201009003 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/05/2010
Номер 201009002 UILC 7701.00-00 Тема Definitions Дата публикации 03/05/2010
Номер 201009002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/05/2010
Номер 201009001 UILC 7701.00-00 Тема Definitions Дата публикации 03/05/2010
Номер 201009001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/05/2010
Номер 201008050 UILC 501.03-05 Тема Corporations Дата публикации 02/26/2010
Номер 201008049 UILC 401.06-00 Тема Required Distributions Дата публикации 02/26/2010
Номер 201008048 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/26/2010
Номер 201008047 UILC 6229.02-00 Тема Extension by Agreement Дата публикации 02/26/2010
Номер 201008046 UILC 6228.01-00 Тема Request on Behalf of Partnership Дата публикации 02/26/2010
Номер 201008045 UILC 9114.03-06 Тема Canada Дата публикации 02/26/2010
Номер 201008044 UILC 6501.01-00 Тема Effects of Net Operating Loss Carrybacks Дата публикации 02/26/2010
Номер 201008043 UILC 199.06-00 Тема Agricultural and Horticultural Cooperatives Дата публикации 02/26/2010
Номер 201008043 UILC 1382.02-00 Тема Patronage Dividends Дата публикации 02/26/2010
Номер 201008042 UILC 6229.00-00 Тема Period of Limitations for Making Assessments Дата публикации 02/26/2010
Номер 201008041 UILC 6228.02-00 Тема Period for Filing Petition Дата публикации 02/26/2010
Номер 201008040 UILC 6231.05-00 Тема Affected Item Дата публикации 02/26/2010
Номер 201008039 UILC 6321.00-00 Тема Lien for Taxes (Lien Right v. No Lien Right) Дата публикации 02/26/2010
Номер 201008038 UILC 6103.03-00 Тема Disclosure to Taxpayer's Designee Дата публикации 02/26/2010
Номер 201008037 UILC 263.08-04 Тема Acquisition Costs Дата публикации 02/26/2010
Номер 201008036 UILC 6230.01-00 Тема Coordination with Deficiency Proceedings Дата публикации 02/26/2010
Номер 201008035 UILC 451.13-00 Тема Prepaid and Advance Income Дата публикации 02/26/2010