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 200335024 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 08/29/2003
Номер 200335024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/29/2003
Номер 200335023 UILC 355.01-00 Тема Spin-Off Дата публикации 08/29/2003
Номер 200335023 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/29/2003
Номер 200335022 UILC 1362.01-03 Тема Late Elections Дата публикации 08/29/2003
Номер 200335021 UILC 1362.01-03 Тема Late Elections Дата публикации 08/29/2003
Номер 200335021 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/29/2003
Номер 200335020 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 08/29/2003
Номер 200335020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/29/2003
Номер 200335019 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 08/29/2003
Номер 200335018 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 08/29/2003
Номер 200335017 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 08/29/2003
Номер 200335016 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 08/29/2003
Номер 200335015 UILC 2514.02-00 Тема Power Created After October 21, 1942 Дата публикации 08/29/2003
Номер 200335014 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 08/29/2003
Номер 200335013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/29/2003
Номер 200335013 UILC 355.01-00 Тема Spin-Off Дата публикации 08/29/2003
Номер 200335012 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/29/2003
Номер 200335012 UILC 355.01-00 Тема Spin-Off Дата публикации 08/29/2003
Номер 200335011 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/29/2003
Номер 200335011 UILC 355.01-00 Тема Spin-Off Дата публикации 08/29/2003
Номер 200335010 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/29/2003
Номер 200335010 UILC 355.01-00 Тема Spin-Off Дата публикации 08/29/2003
Номер 200335009 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/29/2003
Номер 200335009 UILC 355.01-00 Тема Spin-Off Дата публикации 08/29/2003