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 200139024 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/28/2001
Номер 200139023 UILC 168.20-00 Тема Classification of Property Дата публикации 09/28/2001
Номер 200139023 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 09/28/2001
Номер 200139022 UILC 861.00-00 Тема Income From Sources Within the U.S. Дата публикации 09/28/2001
Номер 200139022 UILC 862.00-00 Тема Income From Sources Without U.S. Дата публикации 09/28/2001
Номер 200139021 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 09/28/2001
Номер 200139020 UILC 7701.01-00 Тема Associations v. Corporations Дата публикации 09/28/2001
Номер 200139019 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/28/2001
Номер 200139018 UILC 6502.00-00 Тема Collection After Assessment (Timely v. Not Timely) Дата публикации 09/28/2001
Номер 200139017 UILC 1362.01-02 Тема Election After Termination Дата публикации 09/28/2001
Номер 200139016 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 09/28/2001
Номер 200139015 UILC 1362.01-03 Тема Late Elections Дата публикации 09/28/2001
Номер 200139014 UILC 1362.01-03 Тема Late Elections Дата публикации 09/28/2001
Номер 200139013 UILC 6421.00-00 Тема Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes Дата публикации 09/28/2001
Номер 200139013 UILC 6427.00-00 Тема Fuels Not Used for Taxable Purposes Дата публикации 09/28/2001
Номер 200139012 UILC 1362.01-03 Тема Late Elections Дата публикации 09/28/2001
Номер 200139011 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 09/28/2001
Номер 200139010 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 09/28/2001
Номер 200139009 UILC 355.01-00 Тема Spin-Off Дата публикации 09/28/2001
Номер 200139009 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/28/2001
Номер 200139008 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 09/28/2001
Номер 200139008 UILC 901.00-00 Тема Taxes of Foreign Countries and of Possessions of U.S. Дата публикации 09/28/2001
Номер 200139007 UILC 149.03-00 Тема Advance Refundings Дата публикации 09/28/2001
Номер 200139006 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 09/28/2001
Номер 200139005 UILC 162.02-00 Тема Ordinary and Necessary (See Also Specific Headings Infra This Section) Дата публикации 09/28/2001