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 200148005 UILC 168.20-00 Тема Classification of Property Дата публикации 11/30/2001
Номер 200148005 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 11/30/2001
Номер 200148004 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 11/30/2001
Номер 200148003 UILC 172.01-00 Тема Carryback and Carryover Дата публикации 11/30/2001
Номер 200148002 UILC 118.01-02 Тема Nonshareholder Contributions Дата публикации 11/30/2001
Номер 200148002 UILC 118.02-00 Тема Contributions in Aid of Construction Дата публикации 11/30/2001
Номер 200148001 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 11/30/2001
Номер 200148001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/30/2001
Номер 200147053 UILC 1033.01-00 Тема General Rule Дата публикации 11/23/2001
Номер 200147052 UILC 61.09-00 Тема Compensation for Services Дата публикации 11/23/2001
Номер 200147052 UILC 451.00-00 Тема General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Дата публикации 11/23/2001
Номер 200147052 UILC 831.03-00 Тема Whether Company Qualifies as Insurance Company Дата публикации 11/23/2001
Номер 200147052 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 11/23/2001
Номер 200147051 UILC 143.07-01 Тема Average Area Purchase Price Дата публикации 11/23/2001
Номер 200147050 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 11/23/2001
Номер 200147049 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/23/2001
Номер 200147048 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/23/2001
Номер 200147047 UILC 1362.01-03 Тема Late Elections Дата публикации 11/23/2001
Номер 200147046 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/23/2001
Номер 200147045 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/23/2001
Номер 200147044 UILC 678.00-00 Тема Person Other Than Grantor Treated as Substantial Owner Дата публикации 11/23/2001
Номер 200147044 UILC 1361.03-01 Тема Grantor Trusts Дата публикации 11/23/2001
Номер 200147043 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/23/2001
Номер 200147042 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/23/2001
Номер 200147041 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 11/23/2001