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Номер 200204003 UILC 6015.00 Тема Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) Дата публикации 01/25/2002
Номер 200204002 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 01/25/2002
Номер 200204002 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 01/25/2002
Номер 200204002 UILC 269.00-00 Тема Acquisitions Made to Evade or Avoid Income Tax Дата публикации 01/25/2002
Номер 200204001 UILC 6501.00 Тема Limitations on Assessment and Collection (Barred v. Not Barred) Дата публикации 01/25/2002
Номер 200204001 UILC 6501.08-09 Тема Execution by Corporate Officer Дата публикации 01/25/2002
Номер 200204001 UILC 6501.08-10 Тема Execution of Waiver by Corporation Dissolved or Being Liquidated Дата публикации 01/25/2002
Номер 200204001 UILC 6501.08-14 Тема Successive Waivers Дата публикации 01/25/2002
Номер 200204001 UILC 6501.08-17 Тема Form and Contents of Waiver Дата публикации 01/25/2002
Номер 200203068 UILC 9100.22-00 Тема Other Дата публикации 01/18/2002
Номер 200203068 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 01/18/2002
Номер 200203067 UILC 1362.01-03 Тема Late Elections Дата публикации 01/18/2002
Номер 200203066 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/18/2002
Номер 200203065 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/18/2002
Номер 200203065 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 01/18/2002
Номер 200203064 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/18/2002
Номер 200203064 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 01/18/2002
Номер 200203063 UILC 1362.01-03 Тема Late Elections Дата публикации 01/18/2002
Номер 200203062 UILC 468A.04-02 Тема Revised Schedules Дата публикации 01/18/2002
Номер 200203062 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 01/18/2002
Номер 200203061 UILC 61.15-00 Тема Interest Дата публикации 01/18/2002
Номер 200203061 UILC 61.17-04 Тема Discharge of Stockholder's Indebtedness Дата публикации 01/18/2002
Номер 200203061 UILC 163.00-00 Тема Interest Дата публикации 01/18/2002
Номер 200203061 UILC 301.07-00 Тема Constructive Dividend Дата публикации 01/18/2002
Номер 200203060 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/18/2002