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 200135013 UILC 7701.00-00 Тема Definitions Дата публикации 08/31/2001
Номер 200135012 UILC 1362.01-03 Тема Late Elections Дата публикации 08/31/2001
Номер 200135011 UILC 385.01-00 Тема Debt v. Equity Дата публикации 08/31/2001
Номер 200135011 UILC 1273.00-00 Тема Determination of Amount of Original Issue Discount Дата публикации 08/31/2001
Номер 200135011 UILC 163.07-02 Тема Related Foreign Person Дата публикации 08/31/2001
Номер 200135010 UILC 1362.01-03 Тема Late Elections Дата публикации 08/31/2001
Номер 200135009 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 08/31/2001
Номер 200135008 UILC 1362.01-03 Тема Late Elections Дата публикации 08/31/2001
Номер 200135007 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 08/31/2001
Номер 200135007 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 08/31/2001
Номер 200135006 UILC 1362.01-03 Тема Late Elections Дата публикации 08/31/2001
Номер 200135005 UILC 992.03-00 Тема Distributions to Meet Qualification Requirements Дата публикации 08/31/2001
Номер 200135004 UILC 1361.00-00 Тема Definitions Дата публикации 08/31/2001
Номер 200135004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/31/2001
Номер 200135003 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 08/31/2001
Номер 200135002 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 08/31/2001
Номер 200135001 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 08/31/2001
Номер 200135001 UILC 482.06-00 Тема Applicability to Nonrecognition Transactions Дата публикации 08/31/2001
Номер 200134034 UILC 401.29-02 Тема Special Distribution Requirements Дата публикации 08/24/2001
Номер 200134033 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 08/24/2001
Номер 200134032 UILC 529.00-00 Тема Qualified State Tuition Programs Дата публикации 08/24/2001
Номер 200134031 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 08/24/2001
Номер 200134030 UILC 4942.03-07 Тема Set-Asides Дата публикации 08/24/2001
Номер 200134029 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 08/24/2001
Номер 200134028 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 08/24/2001