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 200426018 UILC 47.00-00 Тема Rehabilitation Credit Дата публикации 06/25/2004
Номер 200426017 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 06/25/2004
Номер 200426016 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 06/25/2004
Номер 200426015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/25/2004
Номер 200426014 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 06/25/2004
Номер 200426014 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 06/25/2004
Номер 200426013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/25/2004
Номер 200426013 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/25/2004
Номер 200426013 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 06/25/2004
Номер 200426013 UILC 2654.00-00 Тема Special Rules Дата публикации 06/25/2004
Номер 200426012 UILC 7701.00-00 Тема Definitions Дата публикации 06/25/2004
Номер 200426012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/25/2004
Номер 200426011 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 06/25/2004
Номер 200426010 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 06/25/2004
Номер 200426009 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 06/25/2004
Номер 200426008 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 06/25/2004
Номер 200426008 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 06/25/2004
Номер 200426008 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 06/25/2004
Номер 200426007 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/25/2004
Номер 200426007 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 06/25/2004
Номер 200426007 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 06/25/2004
Номер 200426007 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 06/25/2004
Номер 200426007 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 06/25/2004
Номер 200426006 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/25/2004
Номер 200426006 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 06/25/2004