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 200006016 UILC 1400B.03-00 Тема DC Zone Business Дата публикации 02/11/2000
Номер 200006015 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 02/11/2000
Номер 200006014 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 02/11/2000
Номер 200006013 UILC 09.24.00-00 Тема BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court Дата публикации 02/11/2000
Номер 200006012 UILC 53.03-00 Тема Limitation Дата публикации 02/11/2000
Номер 200006011 UILC 368.08-00 Тема Continuity of Interest Rule Дата публикации 02/11/2000
Номер 200006010 UILC 401.18-00 Тема Group Trusts Involving Governmental Plans Дата публикации 02/11/2000
Номер 200006010 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 02/11/2000
Номер 200006010 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 02/11/2000
Номер 200006010 UILC 3402.00-00 Тема Income Tax Collected at Source Дата публикации 02/11/2000
Номер 200006008 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 02/11/2000
Номер 200006007 UILC 832.17-05 Тема Change in Method of Accounting Дата публикации 02/11/2000
Номер 200006006 UILC 925.00-00 Тема Transfer Pricing Rules Дата публикации 02/11/2000
Номер 200006006 UILC 6401.00-00 Тема Amounts Treated as Overpayments Дата публикации 02/11/2000
Номер 200006006 UILC 6511.01-03 Тема Claim Filed Late Дата публикации 02/11/2000
Номер 200006006 UILC 6511.02-01 Тема Advance Payment Дата публикации 02/11/2000
Номер 200006005 UILC 62.02-05 Тема Tool / Equipment Rental Дата публикации 02/11/2000
Номер 200006004 UILC 382.12-09 Тема Reduction for Interest Payment Дата публикации 02/11/2000
Номер 200006004 UILC 382.12-10 Тема Reduction of Carryovers Дата публикации 02/11/2000
Номер 200006004 UILC 1272.00-00 Тема Current Inclusion in Income of Original Issue Discount Дата публикации 02/11/2000
Номер 200006003 UILC 1274.01-00 Тема Stated Principal Amount Дата публикации 02/11/2000
Номер 200006003 UILC 1442.04-00 Тема Interest Дата публикации 02/11/2000
Номер 200006002 UILC 954.02-08 Тема Income Equivalent to Interest Дата публикации 02/11/2000
Номер 200006001 UILC 2601.04-01 Тема Wills or Revocable Trusts Executed Before October 22, 1986 Дата публикации 02/11/2000
Номер 200005039 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 02/04/2000