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 200206022 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 02/08/2002
Номер 200206021 UILC 168.20-00 Тема Classification of Property Дата публикации 02/08/2002
Номер 200206021 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 02/08/2002
Номер 200206020 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 02/08/2002
Номер 200206019 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/08/2002
Номер 200206018 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 02/08/2002
Номер 200206017 UILC 1362.01-03 Тема Late Elections Дата публикации 02/08/2002
Номер 200206016 UILC 469.03-00 Тема Passive Activity Defined Дата публикации 02/08/2002
Номер 200206016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/08/2002
Номер 200206015 UILC 168.20-00 Тема Classification of Property Дата публикации 02/08/2002
Номер 200206015 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 02/08/2002
Номер 200206014 UILC 167.14-11 Тема Other Intangible Property Дата публикации 02/08/2002
Номер 200206014 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 02/08/2002
Номер 200206013 UILC 1362.01-03 Тема Late Elections Дата публикации 02/08/2002
Номер 200206012 UILC 263A.06-02 Тема 3-Year Average Method Дата публикации 02/08/2002
Номер 200206011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/08/2002
Номер 200206010 UILC 904.03-20 Тема Look-Through Rules Дата публикации 02/08/2002
Номер 200206010 UILC 954.02-00 Тема Foreign Personal Holding Company Income Дата публикации 02/08/2002
Номер 200206009 UILC 7402.00-00 Тема Jurisdiction of District Courts Дата публикации 02/08/2002
Номер 200206008 UILC 881.00-00 Тема Tax on Income of Foreign Corporations Not Connected with United States Business Дата публикации 02/08/2002
Номер 200206008 UILC 9111.19-02 Тема Related Civil Action Дата публикации 02/08/2002
Номер 200206007 UILC 1362.01-03 Тема Late Elections Дата публикации 02/08/2002
Номер 200206006 UILC 988.00-00 Тема Treatment of Certain Foreign Currency Transactions Дата публикации 02/08/2002
Номер 200206006 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 02/08/2002
Номер 200206006 UILC 357.01-00 Тема Tax Avoidance Purpose v. No Avoidance Purpose Дата публикации 02/08/2002