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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 199947008 UILC 832.17-08 Тема Special Rule for Overestimates Дата публикации 11/26/1999
Номер 199947007 UILC 461.09-01 Тема Accrual Basis Дата публикации 11/26/1999
Номер 199947006 UILC 988.01-00 Тема Definition of Section 988 Transaction and Other Terms Дата публикации 11/26/1999
Номер 199947005 UILC 274.01-00 Тема Entertainment, Amusement, or Recreation Дата публикации 11/26/1999
Номер 199947004 UILC 66.01-00 Тема Spouses Living Apart Дата публикации 11/26/1999
Номер 199947003 UILC 3121.01-12 Тема Payment Under Employers' Plans for Retirement, Disability, Death, etc. Дата публикации 11/26/1999
Номер 199947002 UILC 419.12-02 Тема Collectively Bargained Funds Дата публикации 11/26/1999
Номер 199947001 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 11/26/1999
Номер 199946038 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/19/1999
Номер 199946037 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 11/19/1999
Номер 199946037 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 11/19/1999
Номер 199946036 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 11/19/1999
Номер 199946035 UILC 468A.04-02 Тема Revised Schedules Дата публикации 11/19/1999
Номер 199946035 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 11/19/1999
Номер 199946034 UILC 468A.04-02 Тема Revised Schedules Дата публикации 11/19/1999
Номер 199946034 UILC 468A.03-04 Тема Formulas or Other Methods Дата публикации 11/19/1999
Номер 199946033 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 11/19/1999
Номер 199946032 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/19/1999
Номер 199946031 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/19/1999
Номер 199946030 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 11/19/1999
Номер 199946029 UILC 7701.00-00 Тема Definitions Дата публикации 11/19/1999
Номер 199946029 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/19/1999
Номер 199946028 UILC 7701.00-00 Тема Definitions Дата публикации 11/19/1999
Номер 199946028 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/19/1999
Номер 199946027 UILC 1362.01-03 Тема Late Elections Дата публикации 11/19/1999