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 200007026 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000
Номер 200007025 UILC 104.01-00 Тема Health and Accident Insurance Дата публикации 02/18/2000
Номер 200007025 UILC 162.35-00 Тема Health Insurance Costs of Self Employed Individuals Дата публикации 02/18/2000
Номер 200007024 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/18/2000
Номер 200007023 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000
Номер 200007022 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 02/18/2000
Номер 200007021 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 02/18/2000
Номер 200007021 UILC 451.14-00 Тема Constructive Receipt Дата публикации 02/18/2000
Номер 200007021 UILC 79.00-00 Тема Group-Term Life Insurance--Employees (Payments Included v. Not Included) Дата публикации 02/18/2000
Номер 200007021 UILC 129.00-00 Тема Dependent Care Assistance Programs Дата публикации 02/18/2000
Номер 200007021 UILC 501.09-00 Тема Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Дата публикации 02/18/2000
Номер 200007020 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000
Номер 200007019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/18/2000
Номер 200007019 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 02/18/2000
Номер 200007019 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 02/18/2000
Номер 200007018 UILC 104.04-00 Тема Armed Services, etc. Дата публикации 02/18/2000
Номер 200007017 UILC 7605.01-00 Тема Restrictions on Examination of Taxpayer Дата публикации 02/18/2000
Номер 200007016 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 02/18/2000
Номер 200007015 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 02/18/2000
Номер 200007014 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000
Номер 200007013 UILC 7481.00-00 Тема Date When Tax Court Decision Becomes Final (See Also 6512.00-00) Дата публикации 02/18/2000
Номер 200007013 UILC 9115.08-00 Тема Chapter VII (Liquidation) Дата публикации 02/18/2000
Номер 200007012 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000
Номер 200007011 UILC 7701.00-00 Тема Definitions Дата публикации 02/18/2000
Номер 200007010 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 02/18/2000