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 200315004 UILC 143.09-02 Тема Amounts Treated as Borne by Mortgagor Дата публикации 04/11/2003
Номер 200315004 UILC 143.09-03 Тема Amounts Treated as Not Borne by Mortgagor Дата публикации 04/11/2003
Номер 200315003 UILC 274.01-00 Тема Entertainment, Amusement, or Recreation Дата публикации 04/11/2003
Номер 200315003 UILC 274.05-00 Тема Exceptions Дата публикации 04/11/2003
Номер 200315002 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 04/11/2003
Номер 200315001 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/11/2003
Номер 200314031 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 04/04/2003
Номер 200314031 UILC 514.00-00 Тема Unrelated Debt-Financed Income Дата публикации 04/04/2003
Номер 200314030 UILC 501.09-02 Тема Geographic Locale Дата публикации 04/04/2003
Номер 200314030 UILC 512.09-03 Тема Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) Дата публикации 04/04/2003
Номер 200314029 UILC 408.00-00 Тема Individual Retirement Accounts Дата публикации 04/04/2003
Номер 200314028 UILC 4261.00-00 Тема Transportation of Persons by Air (Taxable v. Nontaxable) Дата публикации 04/04/2003
Номер 200314027 UILC 6404.00-00 Тема Abatements Дата публикации 04/04/2003
Номер 200314026 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 04/04/2003
Номер 200314025 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 04/04/2003
Номер 200314024 UILC 103.02-01 Тема Political Subdivisions Дата публикации 04/04/2003
Номер 200314023 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 04/04/2003
Номер 200314023 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 04/04/2003
Номер 200314022 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 04/04/2003
Номер 200314022 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 04/04/2003
Номер 200314021 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/04/2003
Номер 200314021 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 04/04/2003
Номер 200314021 UILC 7520.00-00 Тема Valuation Tables Дата публикации 04/04/2003
Номер 200314020 UILC 1362.01-03 Тема Late Elections Дата публикации 04/04/2003
Номер 200314020 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 04/04/2003