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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 200203023 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 01/18/2002
Номер 200203022 UILC 1362.01-03 Тема Late Elections Дата публикации 01/18/2002
Номер 200203021 UILC 302.03-00 Тема Complete Termination of Interest Дата публикации 01/18/2002
Номер 200203021 UILC 302.05-01 Тема Waiver of Family Attribution by Individual Дата публикации 01/18/2002
Номер 200203020 UILC 861.08-02 Тема Apportionment Дата публикации 01/18/2002
Номер 200203019 UILC 4261.00-00 Тема Transportation of Persons by Air (Taxable v. Nontaxable) Дата публикации 01/18/2002
Номер 200203018 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 01/18/2002
Номер 200203017 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 01/18/2002
Номер 200203016 UILC 832.05-00 Тема Premiums Earned Дата публикации 01/18/2002
Номер 200203015 UILC 367.03-00 Тема Treatment of Transfers of Stock or Securities to Foreign Corporations Дата публикации 01/18/2002
Номер 200203014 UILC 7805.05-00 Тема Effect of Private Rulings Дата публикации 01/18/2002
Номер 200203014 UILC 42.04-00 Тема Eligible Basis Дата публикации 01/18/2002
Номер 200203013 UILC 7805.05-00 Тема Effect of Private Rulings Дата публикации 01/18/2002
Номер 200203013 UILC 42.04-00 Тема Eligible Basis Дата публикации 01/18/2002
Номер 200203012 UILC 7805.05-00 Тема Effect of Private Rulings Дата публикации 01/18/2002
Номер 200203012 UILC 42.04-00 Тема Eligible Basis Дата публикации 01/18/2002
Номер 200203011 UILC 7805.05-00 Тема Effect of Private Rulings Дата публикации 01/18/2002
Номер 200203011 UILC 42.04-00 Тема Eligible Basis Дата публикации 01/18/2002
Номер 200203010 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 01/18/2002
Номер 200203009 UILC 168.20-00 Тема Classification of Property Дата публикации 01/18/2002
Номер 200203008 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/18/2002
Номер 200203008 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 01/18/2002
Номер 200203007 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 01/18/2002
Номер 200203007 UILC 1502.98-00 Тема Application of Section 382 with Respect to a Consolidated Group Дата публикации 01/18/2002
Номер 200203007 UILC 6229.07-00 Тема Assessment of Partnership Items, Converted to Nonpartnership Items Дата публикации 01/18/2002