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 200622016 UILC 9100.22-00 Тема Other Дата публикации 06/02/2006
Номер 200622016 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 06/02/2006
Номер 200622015 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/02/2006
Номер 200622015 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/02/2006
Номер 200622014 UILC 1362.01-03 Тема Late Elections Дата публикации 06/02/2006
Номер 200622013 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 06/02/2006
Номер 200622013 UILC 382.07-00 Тема Ownership Change Дата публикации 06/02/2006
Номер 200622013 UILC 382.07-02 Тема Owner Shift Дата публикации 06/02/2006
Номер 200622012 UILC 1362.01-03 Тема Late Elections Дата публикации 06/02/2006
Номер 200622011 UILC 382.12-06 Тема Fluctuation in Value Дата публикации 06/02/2006
Номер 200622010 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/02/2006
Номер 200622009 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/02/2006
Номер 200622008 UILC 1362.01-03 Тема Late Elections Дата публикации 06/02/2006
Номер 200622007 UILC 1362.01-03 Тема Late Elections Дата публикации 06/02/2006
Номер 200622006 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 06/02/2006
Номер 200622005 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 06/02/2006
Номер 200622004 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/02/2006
Номер 200622003 UILC 953.06-00 Тема Election by Foreign Insurance Company to be Treated as Domestic Corporation Дата публикации 06/02/2006
Номер 200622003 UILC 9100.22-00 Тема Other Дата публикации 06/02/2006
Номер 200622002 UILC 1362.01-03 Тема Late Elections Дата публикации 06/02/2006
Номер 200622001 UILC 6103.04-00 Тема Disclosure to State Tax Officials and State and Local Law Enforcement Agencies Дата публикации 06/02/2006
Номер 200621033 UILC 529.00-00 Тема Qualified State Tuition Programs Дата публикации 05/26/2006
Номер 200621032 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 05/26/2006
Номер 200621031 UILC 501.02-00 Тема Title-Holding Company Дата публикации 05/26/2006
Номер 200621030 UILC 4942.03-07 Тема Set-Asides Дата публикации 05/26/2006