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 200812002 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 03/21/2008
Номер 200812002 UILC 1015.00-00 Тема Basis of Property Acquired by Gift or Transfer in Trust Дата публикации 03/21/2008
Номер 200812001 UILC 3301.00-00 Тема Rate of Tax Дата публикации 03/21/2008
Номер 200812001 UILC 3306.07-01 Тема In General Дата публикации 03/21/2008
Номер 200811028 UILC 401.06-01 Тема In General Дата публикации 03/14/2008
Номер 200811028 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 03/14/2008
Номер 200811028 UILC 4974.00-00 Тема Excise Tax on Certain Accumulations in Qualified Retirement Plans Дата публикации 03/14/2008
Номер 200811027 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 03/14/2008
Номер 200811026 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 03/14/2008
Номер 200811025 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 03/14/2008
Номер 200811024 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 03/14/2008
Номер 200811023 UILC 501.07-01 Тема Profit v. Not for Profit Дата публикации 03/14/2008
Номер 200811022 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 03/14/2008
Номер 200811021 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 03/14/2008
Номер 200811021 UILC 263.14-00 Тема Allocation Between Capital Expenditure and Expense Дата публикации 03/14/2008
Номер 200811021 UILC 263A.03-00 Тема Capitalization of Costs Дата публикации 03/14/2008
Номер 200811021 UILC 263A.03-02 Тема Indirect Costs Дата публикации 03/14/2008
Номер 200811021 UILC 263A.04-00 Тема Allocation Methods Дата публикации 03/14/2008
Номер 200811021 UILC 263A.07-00 Тема Change in Method of Accounting under Section 263A Дата публикации 03/14/2008
Номер 200811020 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 03/14/2008
Номер 200811019 UILC 864.01-04 Тема Trading in Securities Дата публикации 03/14/2008
Номер 200811019 UILC 864.02-00 Тема Effectively Connected Income Дата публикации 03/14/2008
Номер 200811019 UILC 864.02-01 Тема U.S. Source Interest, Dividends, etc. Дата публикации 03/14/2008
Номер 200811018 UILC 864.01-04 Тема Trading in Securities Дата публикации 03/14/2008
Номер 200811018 UILC 864.02-00 Тема Effectively Connected Income Дата публикации 03/14/2008