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 200033019 UILC 468A.01-00 Тема In General Дата публикации 08/18/2000
Номер 200033018 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 08/18/2000
Номер 200033017 UILC 42.04-07 Тема Waiver for Certain Federally-Assisted Existing Buildings Дата публикации 08/18/2000
Номер 200033016 UILC 936.00-00 Тема Puerto Rico and Possession Tax Credit Дата публикации 08/18/2000
Номер 200033015 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 08/18/2000
Номер 200033015 UILC 212.00-00 Тема Expenses for Production of Income Дата публикации 08/18/2000
Номер 200033015 UILC 667.00-00 Тема Treatment of Amounts Deemed Distributed by Trust in Preceding Years Дата публикации 08/18/2000
Номер 200033015 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 08/18/2000
Номер 200033014 UILC 3508.01-01 Тема Qualified Real Estate Agents Дата публикации 08/18/2000
Номер 200033013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/18/2000
Номер 200033013 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 08/18/2000
Номер 200033013 UILC 2632.03-00 Тема Allocation of Unused GST Exemption Дата публикации 08/18/2000
Номер 200033012 UILC 168.17-00 Тема Depreciation Method Дата публикации 08/18/2000
Номер 200033012 UILC 168.23-00 Тема Election of Method Not Expressed in Terms of Years Дата публикации 08/18/2000
Номер 200033011 UILC 61.53-00 Тема Fringe Benefits Дата публикации 08/18/2000
Номер 200033011 UILC 79.00-00 Тема Group-Term Life Insurance--Employees (Payments Included v. Not Included) Дата публикации 08/18/2000
Номер 200033010 UILC 1362.01-03 Тема Late Elections Дата публикации 08/18/2000
Номер 200033009 UILC 1362.01-03 Тема Late Elections Дата публикации 08/18/2000
Номер 200033008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 08/18/2000
Номер 200033007 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 08/18/2000
Номер 200033006 UILC 121.00-00 Тема Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) Дата публикации 08/18/2000
Номер 200033005 UILC 6501.08-21 Тема Proof and Procedure Дата публикации 08/18/2000
Номер 200033004 UILC 1092.06-00 Тема Straddle Defined Дата публикации 08/18/2000
Номер 200033004 UILC 1092.07-00 Тема Qualified Covered Call Options Дата публикации 08/18/2000
Номер 200033003 UILC 6405.00-00 Тема Reports of Refunds and Credits Дата публикации 08/18/2000