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 200337003 UILC 1042.03-00 Тема Definitions Дата публикации 09/12/2003
Номер 200337002 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 09/12/2003
Номер 200337002 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 09/12/2003
Номер 200337001 UILC 355.01-01 Тема Split-Off Дата публикации 09/12/2003
Номер 200337001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/12/2003
Номер 200336037 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 09/05/2003
Номер 200336036 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 09/05/2003
Номер 200336035 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 09/05/2003
Номер 200336034 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 09/05/2003
Номер 200336033 UILC 105.04-00 Тема Benefits computed on nature of injury Дата публикации 09/05/2003
Номер 200336032 UILC 108.00-00 Тема Income From Discharge of Indebtedness Дата публикации 09/05/2003
Номер 200336031 UILC 1362.01-03 Тема Late Elections Дата публикации 09/05/2003
Номер 200336030 UILC 61.08-00 Тема General Exclusions From Gross Income Дата публикации 09/05/2003
Номер 200336030 UILC 6041.00-00 Тема Information at Source Дата публикации 09/05/2003
Номер 200336030 UILC 6050P.00-00 Тема Returns Relating to Cancellation of Indebtedness by Certain Financial Entities Дата публикации 09/05/2003
Номер 200336029 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 09/05/2003
Номер 200336028 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/05/2003
Номер 200336027 UILC 9100.22-00 Тема Other Дата публикации 09/05/2003
Номер 200336027 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 09/05/2003
Номер 200336026 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/05/2003
Номер 200336025 UILC 9100.22-00 Тема Other Дата публикации 09/05/2003
Номер 200336025 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 09/05/2003
Номер 200336024 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 09/05/2003
Номер 200336023 UILC 45.02-00 Тема Limitations and Adjustments Дата публикации 09/05/2003
Номер 200336022 UILC 1362.01-03 Тема Late Elections Дата публикации 09/05/2003