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 200137026 UILC 168.00-00 Тема Modified Accelerated Cost Recovery System Дата публикации 09/14/2001
Номер 200137025 UILC 9100.22-00 Тема Other Дата публикации 09/14/2001
Номер 200137025 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 09/14/2001
Номер 200137024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/14/2001
Номер 200137023 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 09/14/2001
Номер 200137022 UILC 2207A.02-00 Тема Recovery With Respect to Gift Tax Дата публикации 09/14/2001
Номер 200137022 UILC 2519.00-00 Тема Disposition of Certain Life Estates Дата публикации 09/14/2001
Номер 200137022 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 09/14/2001
Номер 200137021 UILC 6511.01-00 Тема Limitation of Amount Дата публикации 09/14/2001
Номер 200137020 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/14/2001
Номер 200137019 UILC 355.01-01 Тема Split-Off Дата публикации 09/14/2001
Номер 200137018 UILC 17.15.00-00 Тема COMPROMISE AND SETTLEMENT: Default Дата публикации 09/14/2001
Номер 200137017 UILC 1362.01-03 Тема Late Elections Дата публикации 09/14/2001
Номер 200137016 UILC 263A.00-00 Тема Capitalization and Inclusion in Inventory Costs of Certain Expenses Дата публикации 09/14/2001
Номер 200137015 UILC 1362.01-03 Тема Late Elections Дата публикации 09/14/2001
Номер 200137014 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 09/14/2001
Номер 200137013 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 09/14/2001
Номер 200137012 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 09/14/2001
Номер 200137012 UILC 1502.88-00 Тема Exercise of Privilege Дата публикации 09/14/2001
Номер 200137011 UILC 355.01-00 Тема Spin-Off Дата публикации 09/14/2001
Номер 200137011 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/14/2001
Номер 200137010 UILC 6213.09-00 Тема Coordination with Bankruptcy Code Дата публикации 09/14/2001
Номер 200137009 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 09/14/2001
Номер 200137008 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 09/14/2001
Номер 200137007 UILC 25A.00-00 Тема Hope and Lifetime Learning Credits Дата публикации 09/14/2001