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 200204027 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/25/2002
Номер 200204026 UILC 41.01-00 Тема Alternative Incremental Credit Дата публикации 01/25/2002
Номер 200204025 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/25/2002
Номер 200204024 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/25/2002
Номер 200204023 UILC 704.00-00 Тема Partner's Distributive Share Дата публикации 01/25/2002
Номер 200204022 UILC 2518.00-00 Тема Disclaimers Дата публикации 01/25/2002
Номер 200204022 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 01/25/2002
Номер 200204022 UILC 2056.08-00 Тема Special Rule for Charitable Remainder Trusts Дата публикации 01/25/2002
Номер 200204021 UILC 104.01-00 Тема Health and Accident Insurance Дата публикации 01/25/2002
Номер 200204020 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 01/25/2002
Номер 200204020 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/25/2002
Номер 200204019 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/25/2002
Номер 200204018 UILC 704.00-00 Тема Partner's Distributive Share Дата публикации 01/25/2002
Номер 200204017 UILC 704.00-00 Тема Partner's Distributive Share Дата публикации 01/25/2002
Номер 200204016 UILC 704.00-00 Тема Partner's Distributive Share Дата публикации 01/25/2002
Номер 200204015 UILC 704.00-00 Тема Partner's Distributive Share Дата публикации 01/25/2002
Номер 200204014 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 01/25/2002
Номер 200204014 UILC 6402.01-00 Тема Credit of Overpayment Against Any Tax Liability Дата публикации 01/25/2002
Номер 200204014 UILC 6601.00-00 Тема Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Дата публикации 01/25/2002
Номер 200204014 UILC 6601.01-00 Тема Interest on Deficiencies Дата публикации 01/25/2002
Номер 200204014 UILC 6621.00-00 Тема Determination of Rate of Interest; Compounding of Interest Дата публикации 01/25/2002
Номер 200204013 UILC 704.00-00 Тема Partner's Distributive Share Дата публикации 01/25/2002
Номер 200204012 UILC 1362.01-03 Тема Late Elections Дата публикации 01/25/2002
Номер 200204011 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 01/25/2002
Номер 200204010 UILC 1362.01-03 Тема Late Elections Дата публикации 01/25/2002