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 200803004 UILC 7704.01-00 Тема Meaning of Дата публикации 01/18/2008
Номер 200803004 UILC 7701.00-00 Тема Definitions Дата публикации 01/18/2008
Номер 200803003 UILC 1031.05-00 Тема Deferred Exchanges Дата публикации 01/18/2008
Номер 200803002 UILC 691.01-00 Тема Includibility of Item as Income in Respect of Decedent Generally Дата публикации 01/18/2008
Номер 200803001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/18/2008
Номер 200802038 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 01/11/2008
Номер 200802037 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 01/11/2008
Номер 200802036 UILC 501.03-25 Тема Social Welfare Groups (See Also 0501.04-00) Дата публикации 01/11/2008
Номер 200802036 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/11/2008
Номер 200802035 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/11/2008
Номер 200802034 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 01/11/2008
Номер 200802033 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 01/11/2008
Номер 200802032 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 01/11/2008
Номер 200802031 UILC 7121.06-00 Тема Validity Дата публикации 01/11/2008
Номер 200802030 UILC 6015.00-00 Тема Innocent spouse (including Sections 66, 6013) Дата публикации 01/11/2008
Номер 200802030 UILC 6404.01-00 Тема General Rule Дата публикации 01/11/2008
Номер 200802029 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 01/11/2008
Номер 200802029 UILC 2654.03-00 Тема Separate Shares Дата публикации 01/11/2008
Номер 200802029 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/11/2008
Номер 200802028 UILC 1361.03-00 Тема Certain Trusts Permitted as Shareholders Дата публикации 01/11/2008
Номер 200802028 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 01/11/2008
Номер 200802027 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/11/2008
Номер 200802026 UILC 167.22-01 Тема Normalization Rules Дата публикации 01/11/2008
Номер 200802025 UILC 167.22-01 Тема Normalization Rules Дата публикации 01/11/2008
Номер 200802024 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 01/11/2008