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 200205015 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 02/01/2002
Номер 200205015 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 02/01/2002
Номер 200205014 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/01/2002
Номер 200205014 UILC 7701.00-00 Тема Definitions Дата публикации 02/01/2002
Номер 200205013 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 02/01/2002
Номер 200205013 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 02/01/2002
Номер 200205012 UILC 1362.01-03 Тема Late Elections Дата публикации 02/01/2002
Номер 200205011 UILC 1362.01-03 Тема Late Elections Дата публикации 02/01/2002
Номер 200205010 UILC 1362.01-03 Тема Late Elections Дата публикации 02/01/2002
Номер 200205009 UILC 141.00-00 Тема Private Activity Bond; Qualified Bond Дата публикации 02/01/2002
Номер 200205009 UILC 141.07-00 Тема Management Contracts Дата публикации 02/01/2002
Номер 200205008 UILC 170.12-03 Тема Partial Interests in Property Дата публикации 02/01/2002
Номер 200205008 UILC 664.00-00 Тема Charitable Remainder Trusts Дата публикации 02/01/2002
Номер 200205008 UILC 2522.02-03 Тема Charitable Remainder Trusts Дата публикации 02/01/2002
Номер 200205007 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 02/01/2002
Номер 200205006 UILC 1362.01-03 Тема Late Elections Дата публикации 02/01/2002
Номер 200205005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/01/2002
Номер 200205004 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/01/2002
Номер 200205003 UILC 269.00-00 Тема Acquisitions Made to Evade or Avoid Income Tax Дата публикации 02/01/2002
Номер 200205003 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 02/01/2002
Номер 200205002 UILC 2031.00-00 Тема Definition Дата публикации 02/01/2002
Номер 200205002 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 02/01/2002
Номер 200205002 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 02/01/2002
Номер 200205002 UILC 2044.00-00 Тема Certain Property for which Marital Deduction was Previously Allowed Дата публикации 02/01/2002
Номер 200205001 UILC 355.01-01 Тема Split-Off Дата публикации 02/01/2002