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 200001024 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 01/07/2000
Номер 200001024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2000
Номер 200001023 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 01/07/2000
Номер 200001022 UILC 6214.03-00 Тема Jurisdiction Over Other Years Дата публикации 01/07/2000
Номер 200001021 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 01/07/2000
Номер 200001021 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/07/2000
Номер 200001021 UILC 355.01-00 Тема Spin-Off Дата публикации 01/07/2000
Номер 200001021 UILC 367.00-00 Тема Foreign Corporations Дата публикации 01/07/2000
Номер 200001021 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/07/2000
Номер 200001020 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/07/2000
Номер 200001019 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 01/07/2000
Номер 200001019 UILC 6511.00-00 Тема Limitations on Credit or Refund (Barred v. Not Barred) Дата публикации 01/07/2000
Номер 200001018 UILC 482.11-08 Тема Cost Sharing Agreements Дата публикации 01/07/2000
Номер 200001017 UILC 1362.01-03 Тема Late Elections Дата публикации 01/07/2000
Номер 200001016 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/07/2000
Номер 200001016 UILC 7701.00-00 Тема Definitions Дата публикации 01/07/2000
Номер 200001015 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 01/07/2000
Номер 200001015 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 01/07/2000
Номер 200001015 UILC 1361.00-00 Тема Definitions Дата публикации 01/07/2000
Номер 200001014 UILC 457.01-00 Тема Year of Inclusion in Gross Income Дата публикации 01/07/2000
Номер 200001014 UILC 457.05-00 Тема Eligible Deferred Compensation Plan Defined Дата публикации 01/07/2000
Номер 200001013 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 01/07/2000
Номер 200001013 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 01/07/2000
Номер 200001013 UILC 1361.00-00 Тема Definitions Дата публикации 01/07/2000
Номер 200001012 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 01/07/2000