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 200540014 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/07/2005
Номер 200540014 UILC 501.03-05 Тема Corporations Дата публикации 10/07/2005
Номер 200540013 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 10/07/2005
Номер 200540012 UILC 501.19-00 Тема Organization of Past or Present Armed Forces Members Дата публикации 10/07/2005
Номер 200540011 UILC 501.07-00 Тема Social Clubs Дата публикации 10/07/2005
Номер 200540011 UILC 501.07-05 Тема Business with Nonmembers Дата публикации 10/07/2005
Номер 200540010 UILC 7701.00-00 Тема Definitions Дата публикации 10/07/2005
Номер 200540009 UILC 9100.22-00 Тема Other Дата публикации 10/07/2005
Номер 200540009 UILC 953.06-00 Тема Election by Foreign Insurance Company to be Treated as Domestic Corporation Дата публикации 10/07/2005
Номер 200540008 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 10/07/2005
Номер 200540008 UILC 2501.01-00 Тема Gift v. Not a Gift Дата публикации 10/07/2005
Номер 200540007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/07/2005
Номер 200540007 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 10/07/2005
Номер 200540006 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 10/07/2005
Номер 200540006 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/07/2005
Номер 200540005 UILC 472.05-01 Тема Applied on Controlled-Group Basis Дата публикации 10/07/2005
Номер 200540004 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/07/2005
Номер 200540003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/07/2005
Номер 200540003 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 10/07/2005
Номер 200540002 UILC 355.01-00 Тема Spin-Off Дата публикации 10/07/2005
Номер 200540002 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/07/2005
Номер 200540001 UILC 368.08-06 Тема Business Enterprise Continuity Дата публикации 10/07/2005
Номер 200539032 UILC 412.01-00 Тема Funding Standard Account Дата публикации 09/30/2005
Номер 200539031 UILC 408.03-00 Тема Rollover Contributions Дата публикации 09/30/2005
Номер 200539030 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 09/30/2005