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 200002044 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 01/14/2000
Номер 200002043 UILC 2.02-00 Тема Head of Household Дата публикации 01/14/2000
Номер 200002043 UILC 32.03-00 Тема Qualifying Child Дата публикации 01/14/2000
Номер 200002042 UILC 860D.01-00 Тема Election Дата публикации 01/14/2000
Номер 200002042 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/14/2000
Номер 200002041 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 01/14/2000
Номер 200002040 UILC 107.01-00 Тема Rental Allowance Дата публикации 01/14/2000
Номер 200002039 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/14/2000
Номер 200002038 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 01/14/2000
Номер 200002037 UILC 1362.01-03 Тема Late Elections Дата публикации 01/14/2000
Номер 200002036 UILC 51.09.00-00 Тема LIENS: Gift tax liens Дата публикации 01/14/2000
Номер 200002036 UILC 51.49.01-00 Тема LIENS: Removal: Certificate of non-attachment Дата публикации 01/14/2000
Номер 200002036 UILC 51.49.03-00 Тема LIENS: Removal: Release Дата публикации 01/14/2000
Номер 200002035 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 01/14/2000
Номер 200002034 UILC 936.09-00 Тема Termination Дата публикации 01/14/2000
Номер 200002033 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 01/14/2000
Номер 200002032 UILC 1362.01-03 Тема Late Elections Дата публикации 01/14/2000
Номер 200002031 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 01/14/2000
Номер 200002030 UILC 101.01-00 Тема Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Дата публикации 01/14/2000
Номер 200002030 UILC 7702.01-00 Тема Definition Дата публикации 01/14/2000
Номер 200002029 UILC 170.07-00 Тема Percentage Limitations Дата публикации 01/14/2000
Номер 200002029 UILC 664.00-00 Тема Charitable Remainder Trusts Дата публикации 01/14/2000
Номер 200002029 UILC 664.03-00 Тема Definitions Дата публикации 01/14/2000
Номер 200002029 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 01/14/2000
Номер 200002028 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/14/2000