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 200518017 UILC 61.00.00-00 Тема PAYMENT Дата публикации 05/06/2005
Номер 200518017 UILC 6041.03-00 Тема Fixed or Determinable Gains, Profits, or Income Дата публикации 05/06/2005
Номер 200518016 UILC 47.00-00 Тема Rehabilitation Credit Дата публикации 05/06/2005
Номер 200518015 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/06/2005
Номер 200518015 UILC 118.00-00 Тема Contributions to the Capital of a Corporation Дата публикации 05/06/2005
Номер 200518015 UILC 118.01-02 Тема Nonshareholder Contributions Дата публикации 05/06/2005
Номер 200518015 UILC 362.02-00 Тема Capital Contributions by Nonshareholders Дата публикации 05/06/2005
Номер 200518014 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/06/2005
Номер 200518014 UILC 61.49-01 Тема Capital Gain v. Ordinary Income Дата публикации 05/06/2005
Номер 200518014 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 05/06/2005
Номер 200518014 UILC 162.02-00 Тема Ordinary and Necessary (See Also Specific Headings Infra This Section) Дата публикации 05/06/2005
Номер 200518013 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/06/2005
Номер 200518012 UILC 2518.00-00 Тема Disclaimers Дата публикации 05/06/2005
Номер 200518011 UILC 2057.00-00 Тема Qualified Family Business Interests Дата публикации 05/06/2005
Номер 200518011 UILC 6166.00-00 Тема Extension of Time to Pay Estate Tax Дата публикации 05/06/2005
Номер 200518010 UILC 831.00-00 Тема Tax On Insurance Companies Other Than Life Insurance Companies Дата публикации 05/06/2005
Номер 200518009 UILC 2032.00-00 Тема Alternate Valuation Дата публикации 05/06/2005
Номер 200518009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518008 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 05/06/2005
Номер 200518007 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 05/06/2005
Номер 200518007 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 05/06/2005
Номер 200518006 UILC 1362.01-03 Тема Late Elections Дата публикации 05/06/2005
Номер 200518005 UILC 2035.00-00 Тема Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death Дата публикации 05/06/2005
Номер 200518005 UILC 2042.05-00 Тема Possession of Incidents of Ownership Дата публикации 05/06/2005
Номер 200518004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/06/2005