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 200032005 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/11/2000
Номер 200032004 UILC 50.29.00-00 Тема LEVY: Retirement benefits Дата публикации 08/11/2000
Номер 200032004 UILC 64.38.00-00 Тема PROPERTY SUBJECT TO COLLECTION: Pensions Дата публикации 08/11/2000
Номер 200032003 UILC 17.00.00-00 Тема COMPROMISE AND SETTLEMENT Дата публикации 08/11/2000
Номер 200032002 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 08/11/2000
Номер 200032002 UILC 6402.05-00 Тема Who May File a Claim Дата публикации 08/11/2000
Номер 200032001 UILC 860E.01-01 Тема Generally Дата публикации 08/11/2000
Номер 200032001 UILC 860G.02-00 Тема Residual Interest Дата публикации 08/11/2000
Номер 200031060 UILC 401.29-00 Тема Cash or Deferred Arrangements Дата публикации 08/04/2000
Номер 200031059 UILC 72.20-04 Тема Substantially Equal Payments Дата публикации 08/04/2000
Номер 200031058 UILC 72.20-04 Тема Substantially Equal Payments Дата публикации 08/04/2000
Номер 200031057 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 08/04/2000
Номер 200031056 UILC 401.06-00 Тема Required Distributions Дата публикации 08/04/2000
Номер 200031055 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 08/04/2000
Номер 200031054 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 08/04/2000
Номер 200031053 UILC 501.03-15 Тема Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) Дата публикации 08/04/2000
Номер 200031053 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 08/04/2000
Номер 200031053 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 08/04/2000
Номер 200031053 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 08/04/2000
Номер 200031053 UILC 4943.04-03 Тема Business Enterprise Дата публикации 08/04/2000
Номер 200031053 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 08/04/2000
Номер 200031053 UILC 4945.04-05 Тема Grants to Organizations Дата публикации 08/04/2000
Номер 200031053 UILC 4946.01-00 Тема Disqualified Person Дата публикации 08/04/2000
Номер 200031052 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 08/04/2000
Номер 200031051 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/04/2000