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 200101029 UILC 7701.03-11 Тема Fixed Investment Trusts Дата публикации 01/05/2001
Номер 200101028 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2001
Номер 200101027 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2001
Номер 200101026 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2001
Номер 200101025 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2001
Номер 200101024 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/05/2001
Номер 200101023 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 01/05/2001
Номер 200101023 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 01/05/2001
Номер 200101023 UILC 61.43-00 Тема Form v. Substance Дата публикации 01/05/2001
Номер 200101023 UILC 451.01-00 Тема Annual Theory Дата публикации 01/05/2001
Номер 200101022 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2001
Номер 200101022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2001
Номер 200101021 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 01/05/2001
Номер 200101021 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 01/05/2001
Номер 200101021 UILC 2041.03-00 Тема General Power v. Not a General Power Дата публикации 01/05/2001
Номер 200101021 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 01/05/2001
Номер 200101021 UILC 2523.00-00 Тема Gift to Spouse (Marital Deduction Allowed v. Not Allowed) Дата публикации 01/05/2001
Номер 200101020 UILC 355.01-00 Тема Spin-Off Дата публикации 01/05/2001
Номер 200101020 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/05/2001
Номер 200101019 UILC 6405.00-00 Тема Reports of Refunds and Credits Дата публикации 01/05/2001
Номер 200101018 UILC 1362.01-03 Тема Late Elections Дата публикации 01/05/2001
Номер 200101017 UILC 860D.01-00 Тема Election Дата публикации 01/05/2001
Номер 200101017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2001
Номер 200101016 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 01/05/2001
Номер 200101016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/05/2001