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 200204039 UILC 507.05-00 Тема Liability of Transferee Organizations Дата публикации 01/25/2002
Номер 200204039 UILC 507.06-00 Тема Imposition of Tax Дата публикации 01/25/2002
Номер 200204039 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 01/25/2002
Номер 200204039 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 01/25/2002
Номер 200204039 UILC 4946.01-00 Тема Disqualified Person Дата публикации 01/25/2002
Номер 200204039 UILC 4940.02-01 Тема Gross Investment Income--Items Included Дата публикации 01/25/2002
Номер 200204039 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 01/25/2002
Номер 200204039 UILC 4942.03-02 Тема Distributable Amount Дата публикации 01/25/2002
Номер 200204039 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 01/25/2002
Номер 200204039 UILC 4943.03-00 Тема Definition of Excess Business Holdings Дата публикации 01/25/2002
Номер 200204039 UILC 501.03-02 Тема Foundations Дата публикации 01/25/2002
Номер 200204038 UILC 402.08-05 Тема By a Surviving Spouse Дата публикации 01/25/2002
Номер 200204038 UILC 4974.00-00 Тема Excise Tax on Certain Accumulations in Qualified Retirement Plans Дата публикации 01/25/2002
Номер 200204037 UILC 4942.03-07 Тема Set-Asides Дата публикации 01/25/2002
Номер 200204036 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/25/2002
Номер 200204036 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/25/2002
Номер 200204035 UILC 302.00-00 Тема Distributions in Redemption of Stock Дата публикации 01/25/2002
Номер 200204034 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/25/2002
Номер 200204034 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/25/2002
Номер 200204034 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 01/25/2002
Номер 200204033 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/25/2002
Номер 200204033 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 01/25/2002
Номер 200204032 UILC 103.02-01 Тема Political Subdivisions Дата публикации 01/25/2002
Номер 200204031 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/25/2002
Номер 200204031 UILC 7701.00-00 Тема Definitions Дата публикации 01/25/2002