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 200146025 UILC 9999.97-00 Тема Substance v. Form Issues Not Contained in Present List Дата публикации 11/16/2001
Номер 200146025 UILC 446.00-00 Тема General Rule for Methods of Accounting (Permissible v. Not Permissible) Дата публикации 11/16/2001
Номер 200146025 UILC 707.00-00 Тема Transactions Between Partner and Partnership Дата публикации 11/16/2001
Номер 200146025 UILC 7701.00-00 Тема Definitions Дата публикации 11/16/2001
Номер 200146025 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 11/16/2001
Номер 200146024 UILC 4051.00-00 Тема Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Дата публикации 11/16/2001
Номер 200146023 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/16/2001
Номер 200146022 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 11/16/2001
Номер 200146021 UILC 9100.22-00 Тема Other Дата публикации 11/16/2001
Номер 200146021 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 11/16/2001
Номер 200146020 UILC 355.01-01 Тема Split-Off Дата публикации 11/16/2001
Номер 200146019 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/16/2001
Номер 200146019 UILC 355.01-00 Тема Spin-Off Дата публикации 11/16/2001
Номер 200146018 UILC 163.03-03 Тема Investment Income and Expenses Дата публикации 11/16/2001
Номер 200146018 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 11/16/2001
Номер 200146017 UILC 1362.01-03 Тема Late Elections Дата публикации 11/16/2001
Номер 200146016 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/16/2001
Номер 200146015 UILC 2056.19-02 Тема Exception For Property Transferred to Qualified Domestic Trust Дата публикации 11/16/2001
Номер 200146014 UILC 468A.04-02 Тема Revised Schedules Дата публикации 11/16/2001
Номер 200146014 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 11/16/2001
Номер 200146013 UILC 163.00-00 Тема Interest Дата публикации 11/16/2001
Номер 200146012 UILC 104.01-00 Тема Health and Accident Insurance Дата публикации 11/16/2001
Номер 200146011 UILC 104.01-00 Тема Health and Accident Insurance Дата публикации 11/16/2001
Номер 200146010 UILC 104.01-00 Тема Health and Accident Insurance Дата публикации 11/16/2001
Номер 200146009 UILC 263A.01-01 Тема Production Activities Дата публикации 11/16/2001