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 200024005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/16/2000
Номер 200024005 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 06/16/2000
Номер 200024004 UILC 166.00-00 Тема Bad Debts Дата публикации 06/16/2000
Номер 200024004 UILC 6511.03-01 Тема Bad Debts and Worthless Securities Дата публикации 06/16/2000
Номер 200024003 UILC 894.01-00 Тема Interest Дата публикации 06/16/2000
Номер 200024003 UILC 1442.00-00 Тема Withholding of Tax on Foreign Corporations (Required v. Not Required) Дата публикации 06/16/2000
Номер 200024002 UILC 355.01-00 Тема Spin-Off Дата публикации 06/16/2000
Номер 200024002 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/16/2000
Номер 200024001 UILC 741.00-00 Тема Recognition and Character of Gain or Loss on Sale or Exchange Дата публикации 06/16/2000
Номер 200023057 UILC 414.08-00 Тема Church Plan Дата публикации 06/09/2000
Номер 200023056 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 06/09/2000
Номер 200023056 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/09/2000
Номер 200023055 UILC 414.08-00 Тема Church Plan Дата публикации 06/09/2000
Номер 200023054 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 06/09/2000
Номер 200023054 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/09/2000
Номер 200023053 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 06/09/2000
Номер 200023052 UILC 501.09-00 Тема Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Дата публикации 06/09/2000
Номер 200023052 UILC 419A.00-00 Тема Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) Дата публикации 06/09/2000
Номер 200023052 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 06/09/2000
Номер 200023052 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 06/09/2000
Номер 200023051 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 06/09/2000
Номер 200023050 UILC 4942.03-07 Тема Set-Asides Дата публикации 06/09/2000
Номер 200023049 UILC 50.05.00-00 Тема LEVY: Authority Дата публикации 06/09/2000
Номер 200023048 UILC 50.00.00-00 Тема LEVY Дата публикации 06/09/2000
Номер 200023048 UILC 58.00.00-00 Тема OFFSET Дата публикации 06/09/2000