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 200708011 UILC 7701.00-00 Тема Definitions Дата публикации 02/23/2007
Номер 200708011 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/23/2007
Номер 200708010 UILC 7701.00-00 Тема Definitions Дата публикации 02/23/2007
Номер 200708010 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/23/2007
Номер 200708009 UILC 1502.75-00 Тема Filing Requirements Дата публикации 02/23/2007
Номер 200708009 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 02/23/2007
Номер 200708008 UILC 45K.00-00 Тема Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) Дата публикации 02/23/2007
Номер 200708007 UILC 45K.00-00 Тема Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) Дата публикации 02/23/2007
Номер 200708006 UILC 105.00-00 Тема Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 02/23/2007
Номер 200708006 UILC 106.00-00 Тема Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) Дата публикации 02/23/2007
Номер 200708005 UILC 29.00-00 Тема (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source Дата публикации 02/23/2007
Номер 200708004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/23/2007
Номер 200708003 UILC 61.13-07 Тема Refund of Taxes or Duties Дата публикации 02/23/2007
Номер 200708003 UILC 102.00-00 Тема Gifts and Inheritances Дата публикации 02/23/2007
Номер 200708002 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 02/23/2007
Номер 200708001 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 02/23/2007
Номер 200708001 UILC 2056.07-01 Тема Effective Election Дата публикации 02/23/2007
Номер 200708001 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 02/23/2007
Номер 200708001 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 02/23/2007
Номер 200708001 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 02/23/2007
Номер 200708001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/23/2007
Номер 200707161 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 02/16/2007
Номер 200707160 UILC 408.03-00 Тема Rollover Contributions Дата публикации 02/16/2007
Номер 200707159 UILC 408.01-00 Тема Exclusive Benefit of Individual or His Beneficiary Дата публикации 02/16/2007
Номер 200707158 UILC 408.02-01 Тема Benefit Distributions Дата публикации 02/16/2007