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 200002027 UILC 1362.01-03 Тема Late Elections Дата публикации 01/14/2000
Номер 200002026 UILC 9114.03-19 Тема Ireland Дата публикации 01/14/2000
Номер 200002025 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 01/14/2000
Номер 200002024 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 01/14/2000
Номер 200002023 UILC 1362.01-03 Тема Late Elections Дата публикации 01/14/2000
Номер 200002022 UILC 1362.01-03 Тема Late Elections Дата публикации 01/14/2000
Номер 200002021 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/14/2000
Номер 200002020 UILC 170.14-00 Тема Qualified Conservation Contribution Дата публикации 01/14/2000
Номер 200002019 UILC 704.01-00 Тема Partnership Agreement Дата публикации 01/14/2000
Номер 200002019 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 01/14/2000
Номер 200002019 UILC 61.43-00 Тема Form v. Substance Дата публикации 01/14/2000
Номер 200002018 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/14/2000
Номер 200002017 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 01/14/2000
Номер 200002017 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 01/14/2000
Номер 200002017 UILC 457.12-02 Тема Custodial Accounts and Contracts Дата публикации 01/14/2000
Номер 200002016 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/14/2000
Номер 200002015 UILC 469.00-00 Тема Passive Activity Losses and Credits Limited Дата публикации 01/14/2000
Номер 200002014 UILC 103.12-05 Тема Specific Facilities Дата публикации 01/14/2000
Номер 200002013 UILC 6427.02-00 Тема Intercity, Local, or School Buses Дата публикации 01/14/2000
Номер 200002012 UILC 936.00-00 Тема Puerto Rico and Possession Tax Credit Дата публикации 01/14/2000
Номер 200002012 UILC 936.01-00 Тема Qualification For Tax Credit Дата публикации 01/14/2000
Номер 200002012 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 01/14/2000
Номер 200002011 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 01/14/2000
Номер 200002010 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 01/14/2000
Номер 200002009 UILC 1502.20-00 Тема Loss Disallowance Rule Дата публикации 01/14/2000