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 200615023 UILC 9100.22-00 Тема Other Дата публикации 04/14/2006
Номер 200615022 UILC 1362.01-03 Тема Late Elections Дата публикации 04/14/2006
Номер 200615021 UILC 1362.01-03 Тема Late Elections Дата публикации 04/14/2006
Номер 200615020 UILC 29.00-00 Тема (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source Дата публикации 04/14/2006
Номер 200615019 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/14/2006
Номер 200615018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/14/2006
Номер 200615017 UILC 7701.00-00 Тема Definitions Дата публикации 04/14/2006
Номер 200615017 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/14/2006
Номер 200615016 UILC 1362.01-02 Тема Election After Termination Дата публикации 04/14/2006
Номер 200615015 UILC 754.02-00 Тема Timeliness of Election Дата публикации 04/14/2006
Номер 200615015 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/14/2006
Номер 200615014 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 04/14/2006
Номер 200615014 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 04/14/2006
Номер 200615013 UILC 857.00-00 Тема Taxation of Real Estate Investment Trusts and Their Beneficiaries Дата публикации 04/14/2006
Номер 200615013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/14/2006
Номер 200615012 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 04/14/2006
Номер 200615011 UILC 121.01-04 Тема Computation of Excludable Gain Дата публикации 04/14/2006
Номер 200615010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/14/2006
Номер 200615009 UILC 7701.00-00 Тема Definitions Дата публикации 04/14/2006
Номер 200615009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/14/2006
Номер 200615008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/14/2006
Номер 200615007 UILC 83.07-00 Тема Certain Exchanges Дата публикации 04/14/2006
Номер 200615007 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 04/14/2006
Номер 200615007 UILC 402.07-00 Тема Unrealized Appreciation of Employer's Securities Дата публикации 04/14/2006
Номер 200615006 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/14/2006