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 200004014 UILC 661.00-00 Тема Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 01/28/2000
Номер 200004014 UILC 662.00-00 Тема Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus Дата публикации 01/28/2000
Номер 200004014 UILC 2031.00-00 Тема Definition Дата публикации 01/28/2000
Номер 200004014 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 01/28/2000
Номер 200004014 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/28/2000
Номер 200004013 UILC 862.00-00 Тема Income From Sources Without U.S. Дата публикации 01/28/2000
Номер 200004013 UILC 861.00-00 Тема Income From Sources Within the U.S. Дата публикации 01/28/2000
Номер 200004012 UILC 1362.01-03 Тема Late Elections Дата публикации 01/28/2000
Номер 200004011 UILC 482.08-00 Тема Interest Дата публикации 01/28/2000
Номер 200004011 UILC 482.08-04 Тема Loan v. Capital Contribution Дата публикации 01/28/2000
Номер 200004011 UILC 1442.04-00 Тема Interest Дата публикации 01/28/2000
Номер 200004010 UILC 1362.01-03 Тема Late Elections Дата публикации 01/28/2000
Номер 200004009 UILC 453B.01-00 Тема In General Дата публикации 01/28/2000
Номер 200004008 UILC 472.09-00 Тема Inventory Price Index Method Дата публикации 01/28/2000
Номер 200004007 UILC 311.00-00 Тема Taxability of Corporation on Distribution Дата публикации 01/28/2000
Номер 200004007 UILC 311.02-00 Тема Distributions of Appreciated Property Дата публикации 01/28/2000
Номер 200004007 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 01/28/2000
Номер 200004006 UILC 988.02-03 Тема Payables and Receivables Дата публикации 01/28/2000
Номер 200004005 UILC 446.03-04 Тема Other Methods and Combinations of Methods Дата публикации 01/28/2000
Номер 200004005 UILC 1012.12-00 Тема Real Estate Дата публикации 01/28/2000
Номер 200004004 UILC 446.04-03 Тема Consent Needed Дата публикации 01/28/2000
Номер 200004002 UILC 451.00-00 Тема General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Дата публикации 01/28/2000
Номер 200004001 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 01/28/2000
Номер 200004001 UILC 274.13-02 Тема Skyboxes Дата публикации 01/28/2000
Номер 200004001 UILC 1366.00-00 Тема Pass-Thru of Items to Shareholders Дата публикации 01/28/2000