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 200320012 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 05/16/2003
Номер 200320012 UILC 9100.18-00 Тема Section 927; FSC Election Дата публикации 05/16/2003
Номер 200320011 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/16/2003
Номер 200320010 UILC 2513.00-00 Тема Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Дата публикации 05/16/2003
Номер 200320010 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 05/16/2003
Номер 200320010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/16/2003
Номер 200320009 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 05/16/2003
Номер 200320009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/16/2003
Номер 200320008 UILC 1361.01-00 Тема Small Business Corporation v. Not a Small Business Corporation Дата публикации 05/16/2003
Номер 200320007 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 05/16/2003
Номер 200320006 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 05/16/2003
Номер 200320006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/16/2003
Номер 200320005 UILC 7701.03-00 Тема Association v. Trust Дата публикации 05/16/2003
Номер 200320004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/16/2003
Номер 200320003 UILC 7701.00-00 Тема Definitions Дата публикации 05/16/2003
Номер 200320003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/16/2003
Номер 200320002 UILC 1362.01-03 Тема Late Elections Дата публикации 05/16/2003
Номер 200320001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/16/2003
Номер 200319011 UILC 403.04-00 Тема Annuities Purchased by Section 501(c)(3) Organizations or Public Schools Дата публикации 05/09/2003
Номер 200319010 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 05/09/2003
Номер 200319009 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 05/09/2003
Номер 200319009 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 05/09/2003
Номер 200319009 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 05/09/2003
Номер 200319008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/09/2003
Номер 200319007 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 05/09/2003