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 200005005 UILC 6224.00-00 Тема Participation in Administrative Proceedings; Waivers; Agreements Дата публикации 02/04/2000
Номер 200005004 UILC 30.04-00 Тема Definitions Дата публикации 02/04/2000
Номер 200005003 UILC 30.04-00 Тема Definitions Дата публикации 02/04/2000
Номер 200005002 UILC 6404.04-01 Тема Service Error or Delay Дата публикации 02/04/2000
Номер 200005001 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 02/04/2000
Номер 200004043 UILC 861.09-00 Тема Allocation and Apportionment of Interest Expense (In General) Дата публикации 01/28/2000
Номер 200004042 UILC 401.28-00 Тема Union-negotiated Multiemployer Pension Plans Дата публикации 01/28/2000
Номер 200004042 UILC 415.01-00 Тема Limitation for Defined Benefit Plans Дата публикации 01/28/2000
Номер 200004041 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 01/28/2000
Номер 200004040 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 01/28/2000
Номер 200004040 UILC 1012.06-00 Тема Liabilities Assumed as Purchase Price Дата публикации 01/28/2000
Номер 200004040 UILC 1060.00-00 Тема Special Allocation Rules for Certain Asset Acquisitions Дата публикации 01/28/2000
Номер 200004039 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 01/28/2000
Номер 200004038 UILC 162.24-01 Тема Before January 1, 1994 Дата публикации 01/28/2000
Номер 200004038 UILC 46.01-00 Тема Amount of Investment Credit Дата публикации 01/28/2000
Номер 200004037 UILC 2702.02-02 Тема Personal Residence in Trust Дата публикации 01/28/2000
Номер 200004036 UILC 707.01-00 Тема Not in Capacity as Partner Дата публикации 01/28/2000
Номер 200004035 UILC 355.01-01 Тема Split-Off Дата публикации 01/28/2000
Номер 200004035 UILC 355.04-00 Тема Business Purpose Дата публикации 01/28/2000
Номер 200004034 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 01/28/2000
Номер 200004033 UILC 6651.04-00 Тема Increase in Penalty for Failure to Pay Tax Дата публикации 01/28/2000
Номер 200004033 UILC 6651.11-00 Тема Husband and Wife Дата публикации 01/28/2000
Номер 200004033 UILC 6651.20-00 Тема Return Prepared by Service Дата публикации 01/28/2000
Номер 200004032 UILC 1374.00-00 Тема Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Дата публикации 01/28/2000
Номер 200004031 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 01/28/2000