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 200006032 UILC 7702.00-00 Тема Life Insurance Contract Defined Дата публикации 02/11/2000
Номер 200006032 UILC 7702.20-00 Тема Correction of Errors Дата публикации 02/11/2000
Номер 200006031 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 02/11/2000
Номер 200006030 UILC 7702.00-00 Тема Life Insurance Contract Defined Дата публикации 02/11/2000
Номер 200006030 UILC 7702.20-00 Тема Correction of Errors Дата публикации 02/11/2000
Номер 200006029 UILC 468B.06-00 Тема Other Funds Дата публикации 02/11/2000
Номер 200006029 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 02/11/2000
Номер 200006029 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 02/11/2000
Номер 200006028 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/11/2000
Номер 200006027 UILC 674.05-00 Тема Exception for Independent Trustees Дата публикации 02/11/2000
Номер 200006027 UILC 2036.02-00 Тема Retention of Right to Designate Who Shall Enjoy Property or Income Дата публикации 02/11/2000
Номер 200006027 UILC 2038.01-01 Тема Power to Change Beneficiaries or Their Shares Дата публикации 02/11/2000
Номер 200006027 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 02/11/2000
Номер 200006026 UILC 2601.04-01 Тема Wills or Revocable Trusts Executed Before October 22, 1986 Дата публикации 02/11/2000
Номер 200006025 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/11/2000
Номер 200006024 UILC 1441.00-00 Тема Withholding of Tax on Nonresident Aliens (Required v. Not Required) Дата публикации 02/11/2000
Номер 200006024 UILC 1235.02-00 Тема Sale v. License Дата публикации 02/11/2000
Номер 200006023 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 02/11/2000
Номер 200006022 UILC 42.07-00 Тема Qualified Low-Income Housing Project Дата публикации 02/11/2000
Номер 200006021 UILC 42.07-00 Тема Qualified Low-Income Housing Project Дата публикации 02/11/2000
Номер 200006020 UILC 42.07-00 Тема Qualified Low-Income Housing Project Дата публикации 02/11/2000
Номер 200006019 UILC 1362.01-03 Тема Late Elections Дата публикации 02/11/2000
Номер 200006018 UILC 1362.01-03 Тема Late Elections Дата публикации 02/11/2000
Номер 200006017 UILC 448.04-02 Тема Ownership Test Дата публикации 02/11/2000
Номер 200006016 UILC 1397.00-00 Тема Empowerment Zone - Other definitions and special rules Дата публикации 02/11/2000