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 200003009 UILC 482.08-04 Тема Loan v. Capital Contribution Дата публикации 01/21/2000
Номер 200003009 UILC 1442.04-00 Тема Interest Дата публикации 01/21/2000
Номер 200003008 UILC 6041.07-00 Тема Payments Other Than in Cash Дата публикации 01/21/2000
Номер 200003008 UILC 6050P.00-00 Тема Returns Relating to Cancellation of Indebtedness by Certain Financial Entities Дата публикации 01/21/2000
Номер 200003007 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 01/21/2000
Номер 200003006 UILC 3121.15-00 Тема Application of Hospital Insurance Tax to Federal, State, and Local Government Дата публикации 01/21/2000
Номер 200003005 UILC 170.11-03 Тема Inventory and Other Property Дата публикации 01/21/2000
Номер 200003004 UILC 833.02-00 Тема Special Deduction Дата публикации 01/21/2000
Номер 200003004 UILC 172.01-00 Тема Carryback and Carryover Дата публикации 01/21/2000
Номер 200003003 UILC 7436.05-01 Тема Restrictions on Assessment Дата публикации 01/21/2000
Номер 200003002 UILC 1001.12-05 Тема Restrictive Sales Agreement Дата публикации 01/21/2000
Номер 200003002 UILC 954.02-05 Тема Sale or Exchange of Property Дата публикации 01/21/2000
Номер 200003001 UILC 482.08-00 Тема Interest Дата публикации 01/21/2000
Номер 200003001 UILC 482.08-04 Тема Loan v. Capital Contribution Дата публикации 01/21/2000
Номер 200003001 UILC 1442.04-00 Тема Interest Дата публикации 01/21/2000
Номер 200002052 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 01/14/2000
Номер 200002051 UILC 414.09-00 Тема Certain Employee Contributions Дата публикации 01/14/2000
Номер 200002050 UILC 414.08-00 Тема Church Plan Дата публикации 01/14/2000
Номер 200002049 UILC 851.01-00 Тема Election to be Regulated Investment Company Дата публикации 01/14/2000
Номер 200002049 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/14/2000
Номер 200002048 UILC 42.14-01 Тема Correction of Administrative Errors and Omissions Дата публикации 01/14/2000
Номер 200002047 UILC 61.09-31 Тема Insurance Benefits Дата публикации 01/14/2000
Номер 200002047 UILC 79.00-00 Тема Group-Term Life Insurance--Employees (Payments Included v. Not Included) Дата публикации 01/14/2000
Номер 200002046 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 01/14/2000
Номер 200002045 UILC 7216.20-01 Тема Other Provisions of Code Дата публикации 01/14/2000