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 200415006 UILC 453.06-00 Тема Timely v. Untimely Elections Дата публикации 04/09/2004
Номер 200415005 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 04/09/2004
Номер 200415004 UILC 301.00-00 Тема Distributions of Property Дата публикации 04/09/2004
Номер 200415004 UILC 302.01-00 Тема Not Essentially Equivalent to a Dividend Дата публикации 04/09/2004
Номер 200415004 UILC 356.00-00 Тема Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) Дата публикации 04/09/2004
Номер 200415003 UILC 280G.00-00 Тема Golden Parachute Payments Дата публикации 04/09/2004
Номер 200415002 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 04/09/2004
Номер 200415002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/09/2004
Номер 200415001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 04/09/2004
Номер 200414050 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/02/2004
Номер 200414050 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 04/02/2004
Номер 200414050 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 04/02/2004
Номер 200414049 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/02/2004
Номер 200414048 UILC 401.04-01 Тема Discrimination on Termination or Curtailment Дата публикации 04/02/2004
Номер 200414047 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 04/02/2004
Номер 200414046 UILC 357.02-00 Тема Liabilities in Excess of Basis Дата публикации 04/02/2004
Номер 200414045 UILC 6229.00-00 Тема Period of Limitations for Making Assessments Дата публикации 04/02/2004
Номер 200414045 UILC 6501.00-00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 04/02/2004
Номер 200414044 UILC 1362.01-03 Тема Late Elections Дата публикации 04/02/2004
Номер 200414043 UILC 852.10-00 Тема Taxable Income of a Regulated Investment Company Дата публикации 04/02/2004
Номер 200414042 UILC 1362.01-03 Тема Late Elections Дата публикации 04/02/2004
Номер 200414041 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/02/2004
Номер 200414040 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 04/02/2004
Номер 200414039 UILC 117.00-00 Тема Qualified Scholarships Дата публикации 04/02/2004
Номер 200414038 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 04/02/2004