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 200418005 UILC 2031.00-00 Тема Definition Дата публикации 04/30/2004
Номер 200418005 UILC 2055.14-00 Тема Transfers of Easements in Real Property Дата публикации 04/30/2004
Номер 200418004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/30/2004
Номер 200418003 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/30/2004
Номер 200418003 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 04/30/2004
Номер 200418003 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/30/2004
Номер 200418003 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 04/30/2004
Номер 200418002 UILC 2055.02-00 Тема To Corporation or Association Organized for Exclusively Charitable Purposes Дата публикации 04/30/2004
Номер 200418001 UILC 167.22-01 Тема Normalization Rules Дата публикации 04/30/2004
Номер 200418001 UILC 168.24-01 Тема Normalization Rules Дата публикации 04/30/2004
Номер 200417035 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 04/23/2004
Номер 200417035 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 04/23/2004
Номер 200417034 UILC 408.03-00 Тема Rollover Contributions Дата публикации 04/23/2004
Номер 200417033 UILC 408.03-00 Тема Rollover Contributions Дата публикации 04/23/2004
Номер 200417032 UILC 7610.00-00 Тема Fees and Costs for Witnesses Дата публикации 04/23/2004
Номер 200417031 UILC 1362.01-03 Тема Late Elections Дата публикации 04/23/2004
Номер 200417030 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 04/23/2004
Номер 200417029 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 04/23/2004
Номер 200417029 UILC 9100.22-00 Тема Other Дата публикации 04/23/2004
Номер 200417028 UILC 1362.01-03 Тема Late Elections Дата публикации 04/23/2004
Номер 200417027 UILC 1362.01-03 Тема Late Elections Дата публикации 04/23/2004
Номер 200417026 UILC 1362.01-03 Тема Late Elections Дата публикации 04/23/2004
Номер 200417025 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/23/2004
Номер 200417024 UILC 1362.01-03 Тема Late Elections Дата публикации 04/23/2004
Номер 200417024 UILC 7701.02-00 Тема Partnerships v. Associations Дата публикации 04/23/2004