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 200116048 UILC 509.03-00 Тема Continuation of Private Foundation Status Дата публикации 04/20/2001
Номер 200116048 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 04/20/2001
Номер 200116048 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 04/20/2001
Номер 200116048 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 04/20/2001
Номер 200116048 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 04/20/2001
Номер 200116048 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 04/20/2001
Номер 200116048 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 04/20/2001
Номер 200116048 UILC 6033.02-01 Тема Private Foundation Дата публикации 04/20/2001
Номер 200116047 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 04/20/2001
Номер 200116046 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 04/20/2001
Номер 200116046 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 04/20/2001
Номер 200116045 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 04/20/2001
Номер 200116044 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 04/20/2001
Номер 200116043 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 04/20/2001
Номер 200116043 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 04/20/2001
Номер 200116042 UILC 197.01-00 Тема Certain Elections for Intangible Property Дата публикации 04/20/2001
Номер 200116041 UILC 832.05-00 Тема Premiums Earned Дата публикации 04/20/2001
Номер 200116040 UILC 104.00-00 Тема Compensation for Injuries and Sickness (Excluded v. Not Excluded) Дата публикации 04/20/2001
Номер 200116039 UILC 1362.01-03 Тема Late Elections Дата публикации 04/20/2001
Номер 200116038 UILC 1362.01-03 Тема Late Elections Дата публикации 04/20/2001
Номер 200116037 UILC 1362.01-03 Тема Late Elections Дата публикации 04/20/2001
Номер 200116036 UILC 1362.01-03 Тема Late Elections Дата публикации 04/20/2001
Номер 200116035 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 04/20/2001
Номер 200116034 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 04/20/2001
Номер 200116033 UILC 1362.01-03 Тема Late Elections Дата публикации 04/20/2001