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 200103001 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/19/2001
Номер 200103001 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 01/19/2001
Номер 200103001 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 01/19/2001
Номер 200102057 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 01/12/2001
Номер 200102056 UILC 4951.04-00 Тема Self-Dealing Дата публикации 01/12/2001
Номер 200102056 UILC 4952.04-00 Тема Taxable Expenditure Дата публикации 01/12/2001
Номер 200102055 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 01/12/2001
Номер 200102054 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 01/12/2001
Номер 200102054 UILC 117.00-00 Тема Qualified Scholarships Дата публикации 01/12/2001
Номер 200102053 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/12/2001
Номер 200102053 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 01/12/2001
Номер 200102052 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/12/2001
Номер 200102052 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 01/12/2001
Номер 200102051 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 01/12/2001
Номер 200102051 UILC 512.01-00 Тема Exception, Additions, and Limitations on Unrelated Income Дата публикации 01/12/2001
Номер 200102051 UILC 512.05-00 Тема Advertising (See Also 0501.26-02) Дата публикации 01/12/2001
Номер 200102051 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 01/12/2001
Номер 200102051 UILC 513.02-00 Тема Advertising, etc., Activities Дата публикации 01/12/2001
Номер 200102050 UILC 1362.01-03 Тема Late Elections Дата публикации 01/12/2001
Номер 200102049 UILC 6050I.00-00 Тема Returns Relating to Cash Received in Trade or Business Дата публикации 01/12/2001
Номер 200102048 UILC 6020.02-00 Тема Return Prepared by IRS Personnel Дата публикации 01/12/2001
Номер 200102048 UILC 6651.04-00 Тема Increase in Penalty for Failure to Pay Tax Дата публикации 01/12/2001
Номер 200102048 UILC 6651.20-00 Тема Return Prepared by Service Дата публикации 01/12/2001
Номер 200102047 UILC 6701.01-00 Тема Person Liable Дата публикации 01/12/2001
Номер 200102047 UILC 6702.00-00 Тема Frivolous Income Tax Return Дата публикации 01/12/2001