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 201004005 UILC 6041.08-00 Тема Payments By United States Or A State Дата публикации 01/29/2010
Номер 201004004 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 01/29/2010
Номер 201004003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/29/2010
Номер 201004003 UILC 163.00-00 Тема Interest Дата публикации 01/29/2010
Номер 201004002 UILC 1362.01-03 Тема Late Elections Дата публикации 01/29/2010
Номер 201004002 UILC 7701.00-00 Тема Definitions Дата публикации 01/29/2010
Номер 201004002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/29/2010
Номер 201004001 UILC 355.01-01 Тема Split-Off Дата публикации 01/29/2010
Номер 201004001 UILC 355.10-00 Тема Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled Дата публикации 01/29/2010
Номер 201003033 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/22/2010
Номер 201003032 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/22/2010
Номер 201003031 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/22/2010
Номер 201003030 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/22/2010
Номер 201003029 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 01/22/2010
Номер 201003028 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 01/22/2010
Номер 201003027 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 01/22/2010
Номер 201003026 UILC 412.00-00 Тема Minimum Funding Standards Дата публикации 01/22/2010
Номер 201003025 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/22/2010
Номер 201003024 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 01/22/2010
Номер 201003023 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 01/22/2010
Номер 201003022 UILC 501.07-03 Тема Leases or Sales of Club Property Дата публикации 01/22/2010
Номер 201003021 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/22/2010
Номер 201003020 UILC 6222.00-00 Тема Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency Дата публикации 01/22/2010
Номер 201003019 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 01/22/2010
Номер 201003018 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 01/22/2010