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 200114012 UILC 150.00-00 Тема Definitions and Special Rules Дата публикации 04/06/2001
Номер 200114011 UILC 468A.04-02 Тема Revised Schedules Дата публикации 04/06/2001
Номер 200114010 UILC 1362.01-03 Тема Late Elections Дата публикации 04/06/2001
Номер 200114009 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/06/2001
Номер 200114008 UILC 263.07-01 Тема Commissions Дата публикации 04/06/2001
Номер 200114007 UILC 1362.01-03 Тема Late Elections Дата публикации 04/06/2001
Номер 200114006 UILC 6203.00-00 Тема Method of Assessment Дата публикации 04/06/2001
Номер 200114006 UILC 6203.01-00 Тема Procedures Дата публикации 04/06/2001
Номер 200114005 UILC 6166.03-00 Тема Active Trade or Business Дата публикации 04/06/2001
Номер 200114004 UILC 2701.07-00 Тема Qualified Payments Дата публикации 04/06/2001
Номер 200114003 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 04/06/2001
Номер 200114002 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 04/06/2001
Номер 200114002 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 04/06/2001
Номер 200114002 UILC 355.01-00 Тема Spin-Off Дата публикации 04/06/2001
Номер 200114002 UILC 367.00-00 Тема Foreign Corporations Дата публикации 04/06/2001
Номер 200114002 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 04/06/2001
Номер 200114001 UILC 6039.00-00 Тема Information Required in Connection With Certain Options Дата публикации 04/06/2001
Номер 200113033 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 03/30/2001
Номер 200113033 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 03/30/2001
Номер 200113032 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 03/30/2001
Номер 200113032 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 03/30/2001
Номер 200113031 UILC 17.15.00-00 Тема COMPROMISE AND SETTLEMENT: Default Дата публикации 03/30/2001
Номер 200113030 UILC 6110.00-00 Тема PULLED (Inspection delay) Дата публикации 03/30/2001
Номер 200113029 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 03/30/2001
Номер 200113028 UILC 32.00-00 Тема (Former Section 43 Redesignated Section 32) Earned Income Credit Дата публикации 03/30/2001