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 200005024 UILC 472.01-00 Тема Election Дата публикации 02/04/2000
Номер 200005024 UILC 9100.11-00 Тема Section 472; LIFO Election Дата публикации 02/04/2000
Номер 200005023 UILC 304.00-00 Тема Redemption Through Use of Related Corporations Дата публикации 02/04/2000
Номер 200005022 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 02/04/2000
Номер 200005021 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005020 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005019 UILC 3406.00 Тема Backup Withholding Дата публикации 02/04/2000
Номер 200005019 UILC 6041.06-00 Тема Exceptions Дата публикации 02/04/2000
Номер 200005019 UILC 6045.00-00 Тема Returns of Brokers Дата публикации 02/04/2000
Номер 200005018 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/04/2000
Номер 200005016 UILC 368.01-01 Тема Using Stock of Corporation Controlling Acquiring Corporation Дата публикации 02/04/2000
Номер 200005015 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005014 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/04/2000
Номер 200005013 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 02/04/2000
Номер 200005012 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 02/04/2000
Номер 200005011 UILC 855.00-00 Тема Dividends Paid by Regulated Investment Company After Close of Taxable Year Дата публикации 02/04/2000
Номер 200005011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/04/2000
Номер 200005010 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005009 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005008 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/04/2000
Номер 200005007 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005006 UILC 83.01-00 Тема When Includible in Gross Income Дата публикации 02/04/2000
Номер 200005006 UILC 1041.01-00 Тема Transfers Incident to Divorce Дата публикации 02/04/2000
Номер 200005005 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 02/04/2000