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 200141002 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 10/12/2001
Номер 200141001 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 10/12/2001
Номер 200140081 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 10/05/2001
Номер 200140080 UILC 642.03-00 Тема Charitable Deduction Дата публикации 10/05/2001
Номер 200140080 UILC 651.00-00 Тема Deductions for Trusts Distributing Current Income Only Дата публикации 10/05/2001
Номер 200140080 UILC 661.00-00 Тема Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 10/05/2001
Номер 200140080 UILC 681.00-00 Тема Limitation on Charitable Deduction Дата публикации 10/05/2001
Номер 200140079 UILC 6075.02-01 Тема Extension When Extension of Time for Filing Income Tax Return Дата публикации 10/05/2001
Номер 200140078 UILC 446.02-06 Тема Reasonable v. Unreasonable Дата публикации 10/05/2001
Номер 200140078 UILC 7453.32-00 Тема Burden of Proof Дата публикации 10/05/2001
Номер 200140077 UILC 1362.01-03 Тема Late Elections Дата публикации 10/05/2001
Номер 200140076 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/05/2001
Номер 200140075 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 10/05/2001
Номер 200140074 UILC 9100.22-00 Тема Other Дата публикации 10/05/2001
Номер 200140074 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 10/05/2001
Номер 200140071 UILC 1362.01-03 Тема Late Elections Дата публикации 10/05/2001
Номер 200140070 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/05/2001
Номер 200140069 UILC 1362.01-03 Тема Late Elections Дата публикации 10/05/2001
Номер 200140068 UILC 368.01-00 Тема Statutory Merger or Consolidation (Type "A") Дата публикации 10/05/2001
Номер 200140067 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 10/05/2001
Номер 200140066 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/05/2001
Номер 200140065 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 10/05/2001
Номер 200140064 UILC 1362.01-03 Тема Late Elections Дата публикации 10/05/2001
Номер 200140063 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 10/05/2001
Номер 200140062 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 10/05/2001