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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 200603014 UILC 382.12-16 Тема Controlled Groups Дата публикации 01/20/2006
Номер 200603013 UILC 9100.22-00 Тема Other Дата публикации 01/20/2006
Номер 200603013 UILC 382.12-16 Тема Controlled Groups Дата публикации 01/20/2006
Номер 200603012 UILC 9100.22-00 Тема Other Дата публикации 01/20/2006
Номер 200603012 UILC 382.12-16 Тема Controlled Groups Дата публикации 01/20/2006
Номер 200603011 UILC 2101.00-00 Тема Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens Дата публикации 01/20/2006
Номер 200603011 UILC 2209.00-00 Тема Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States Дата публикации 01/20/2006
Номер 200603010 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/20/2006
Номер 200603009 UILC 1502.00-00 Тема Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Дата публикации 01/20/2006
Номер 200603009 UILC 1502.75-00 Тема Filing Requirements Дата публикации 01/20/2006
Номер 200603009 UILC 1502.75-10 Тема When Group Remains in Existence Дата публикации 01/20/2006
Номер 200603008 UILC 42.10-05 Тема No Recapture on Disposition Where Bond Posted Дата публикации 01/20/2006
Номер 200603008 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 01/20/2006
Номер 200603007 UILC 42.10-05 Тема No Recapture on Disposition Where Bond Posted Дата публикации 01/20/2006
Номер 200603007 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 01/20/2006
Номер 200603006 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/20/2006
Номер 200603005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/20/2006
Номер 200603004 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 01/20/2006
Номер 200603003 UILC 9100.22-00 Тема Other Дата публикации 01/20/2006
Номер 200603003 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 01/20/2006
Номер 200603002 UILC 2512.00-00 Тема Valuation of Gifts Дата публикации 01/20/2006
Номер 200603002 UILC 2035.00-00 Тема Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death Дата публикации 01/20/2006
Номер 200603001 UILC 09.32.06-00 Тема BANKRUPTCY CODE CASES: Priorities: Income taxes Дата публикации 01/20/2006
Номер 200602053 UILC 402.08-00 Тема Rollover Contributions Дата публикации 01/13/2006
Номер 200602052 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/13/2006