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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 201005021 UILC 1362.01-03 Тема Late Elections Дата публикации 02/05/2010
Номер 201005020 UILC 1362.01-03 Тема Late Elections Дата публикации 02/05/2010
Номер 201005019 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 02/05/2010
Номер 201005019 UILC 1502.98-00 Тема Application of Section 382 with Respect to a Consolidated Group Дата публикации 02/05/2010
Номер 201005018 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/05/2010
Номер 201005018 UILC 7704.03-00 Тема Qualifying Income Дата публикации 02/05/2010
Номер 201005017 UILC 40A.00-00 Тема Biodiesel and Renewable Diesel Used as a Fuel Дата публикации 02/05/2010
Номер 201005016 UILC 469.00-00 Тема Passive Activity Losses and Credits Limited Дата публикации 02/05/2010
Номер 201005016 UILC 469.04-01 Тема Allocation of Interest & Other Expenses Дата публикации 02/05/2010
Номер 201005015 UILC 1382.00-00 Тема Taxable Income of Cooperatives Дата публикации 02/05/2010
Номер 201005014 UILC 132.04-00 Тема De Minimis Fringe Дата публикации 02/05/2010
Номер 201005013 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 02/05/2010
Номер 201005013 UILC 355.01-01 Тема Split-Off Дата публикации 02/05/2010
Номер 201005013 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 02/05/2010
Номер 201005013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 02/05/2010
Номер 201005012 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005011 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005010 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005009 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005008 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005007 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005006 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005005 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005004 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010
Номер 201005003 UILC 7701.00-00 Тема Definitions Дата публикации 02/05/2010