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 200112065 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 03/23/2001
Номер 200112065 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 03/23/2001
Номер 200112065 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 03/23/2001
Номер 200112065 UILC 170.07-00 Тема Percentage Limitations Дата публикации 03/23/2001
Номер 200112065 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 03/23/2001
Номер 200112064 UILC 4940.01-00 Тема Alternative Excise Tax on Non-Exempt Private Foundations Дата публикации 03/23/2001
Номер 200112064 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 03/23/2001
Номер 200112064 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 03/23/2001
Номер 200112064 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 03/23/2001
Номер 200112064 UILC 170.07-00 Тема Percentage Limitations Дата публикации 03/23/2001
Номер 200112064 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 03/23/2001
Номер 200112063 UILC 420.00-00 Тема Transfers to Retiree Health Дата публикации 03/23/2001
Номер 200112062 UILC 468A.04-02 Тема Revised Schedules Дата публикации 03/23/2001
Номер 200112062 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 03/23/2001
Номер 200112061 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 03/23/2001
Номер 200112060 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/23/2001
Номер 200112060 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 03/23/2001
Номер 200112059 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 03/23/2001
Номер 200112058 UILC 1362.01-03 Тема Late Elections Дата публикации 03/23/2001
Номер 200112057 UILC 1362.01-03 Тема Late Elections Дата публикации 03/23/2001
Номер 200112056 UILC 861.09-06 Тема Asset Method of Apportionment Дата публикации 03/23/2001
Номер 200112055 UILC 355.01-00 Тема Spin-Off Дата публикации 03/23/2001
Номер 200112055 UILC 355.03-00 Тема Active Business Дата публикации 03/23/2001
Номер 200112054 UILC 382.02-05 Тема Closing of the Books Дата публикации 03/23/2001
Номер 200112054 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/23/2001