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 200132010 UILC 584.04-00 Тема Merger of Common Trust Funds Дата публикации 08/10/2001
Номер 200132009 UILC 708.01-00 Тема Termination Дата публикации 08/10/2001
Номер 200132008 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 08/10/2001
Номер 200132008 UILC 856.01-00 Тема Income Requirements Дата публикации 08/10/2001
Номер 200132008 UILC 856.04-00 Тема Rents From Real Property Дата публикации 08/10/2001
Номер 200132007 UILC 368.01-01 Тема Using Stock of Corporation Controlling Acquiring Corporation Дата публикации 08/10/2001
Номер 200132006 UILC 832.05-00 Тема Premiums Earned Дата публикации 08/10/2001
Номер 200132005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/10/2001
Номер 200132005 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 08/10/2001
Номер 200132004 UILC 2056.00-00 Тема Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Дата публикации 08/10/2001
Номер 200132004 UILC 2053.00-00 Тема Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) Дата публикации 08/10/2001
Номер 200132003 UILC 6038A.00-00 Тема Information with Respect to Certain Foreign Corporations Дата публикации 08/10/2001
Номер 200132003 UILC 6038A.05-02 Тема Failure to Authorize Дата публикации 08/10/2001
Номер 200132002 UILC 62.02-03 Тема Non-Reimbursements Arrangements Дата публикации 08/17/2005
Номер 200132001 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 08/10/2001
Номер 200131035 UILC 72.20-04 Тема Substantially Equal Payments Дата публикации 08/03/2001
Номер 200131034 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 08/03/2001
Номер 200131033 UILC 401.06-00 Тема Required Distributions Дата публикации 08/03/2001
Номер 200131033 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 08/03/2001
Номер 200131032 UILC 401.06-00 Тема Required Distributions Дата публикации 08/03/2001
Номер 200131032 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 08/03/2001
Номер 200131031 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/03/2001
Номер 200131030 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/03/2001
Номер 200131029 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 08/03/2001
Номер 200131028 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 08/03/2001