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 200005037 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/04/2000
Номер 200005037 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/04/2000
Номер 200005037 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 02/04/2000
Номер 200005036 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/04/2000
Номер 200005035 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 02/04/2000
Номер 200005034 UILC 1362.01-03 Тема Late Elections Дата публикации 02/04/2000
Номер 200005033 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 02/04/2000
Номер 200005032 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 02/04/2000
Номер 200005031 UILC 451.13-01 Тема Services (Rev. Rul. 71-21) Дата публикации 02/04/2000
Номер 200005030 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/04/2000
Номер 200005030 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 02/04/2000
Номер 200005030 UILC 2654.00-00 Тема Special Rules Дата публикации 02/04/2000
Номер 200005029 UILC 501.21-00 Тема Black Lung Trusts Дата публикации 02/04/2000
Номер 200005029 UILC 4951.05-00 Тема Definitions Дата публикации 02/04/2000
Номер 200005029 UILC 4952.05-00 Тема Definitions Дата публикации 02/04/2000
Номер 200005029 UILC 4953.02-00 Тема Excess Contribution Дата публикации 02/04/2000
Номер 200005028 UILC 4982.00-00 Тема Excise Tax on Undistributed Income of Regulated Investment Companies Дата публикации 02/04/2000
Номер 200005027 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/04/2000
Номер 200005027 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 02/04/2000
Номер 200005027 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 02/04/2000
Номер 200005027 UILC 4946.00-00 Тема Definitions and Special Rules Дата публикации 02/04/2000
Номер 200005026 UILC 6103.04-00 Тема Disclosure to States for State Tax Administration Дата публикации 02/04/2000
Номер 200005025 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/04/2000
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