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 200323001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/06/2003
Номер 200322021 UILC 7605.01-00 Тема Restrictions on Examination of Taxpayer Дата публикации 05/30/2003
Номер 200322020 UILC 414.00-00 Тема Definitions and Special Rules Дата публикации 05/30/2003
Номер 200322019 UILC 415.00-00 Тема Limitations on Benefits and Contributions Under Qualified Plans Дата публикации 05/30/2003
Номер 200322018 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322017 UILC 1033.01-00 Тема General Rule Дата публикации 05/30/2003
Номер 200322016 UILC 1362.01-03 Тема Late Elections Дата публикации 05/30/2003
Номер 200322015 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 05/30/2003
Номер 200322015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/30/2003
Номер 200322014 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 05/30/2003
Номер 200322014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/30/2003
Номер 200322013 UILC 2055.03-00 Тема To Trustee or Fraternal Society for Charitable Purposes Дата публикации 05/30/2003
Номер 200322012 UILC 3121.01-11 Тема Supplemental Unemployment Benefit Plans Дата публикации 05/30/2003
Номер 200322011 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322010 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322009 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322008 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322007 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322006 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322005 UILC 170.11-05 Тема Qualified Appreciated Stock Дата публикации 05/30/2003
Номер 200322004 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 05/30/2003
Номер 200322004 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 05/30/2003
Номер 200322003 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 05/30/2003
Номер 200322003 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 05/30/2003
Номер 200322002 UILC 3121.17-00 Тема Benefits Provided Under Certain Employee Benefit Plans Дата публикации 05/30/2003