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 201836005 UILC 472.00-00 Тема Last-In, First-Out Inventories Дата публикации 09/07/2018
Номер 201836004 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 09/07/2018
Номер 201836003 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/07/2018
Номер 201836003 UILC 9100.22-00 Тема Other Дата публикации 09/07/2018
Номер 201836002 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/07/2018
Номер 201836002 UILC 9100.22-00 Тема Other Дата публикации 09/07/2018
Номер 201836001 UILC 355.01-00 Тема Spin-Off Дата публикации 09/07/2018
Номер 201836001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/07/2018
Номер 201836000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/07/2018
Номер 201835017 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 08/31/2018
Номер 201835016 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/31/2018
Номер 201835015 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/31/2018
Номер 201835014 UILC 4942.03-07 Тема Set-Asides Дата публикации 08/31/2018
Номер 201835013 UILC 4942.03-07 Тема Set-Asides Дата публикации 08/31/2018
Номер 201835012 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/31/2018
Номер 201835012 UILC 501.03-05 Тема Corporations Дата публикации 08/31/2018
Номер 201835012 UILC 501.31-00 Тема Proof of Exemption Дата публикации 08/31/2018
Номер 201835012 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 08/31/2018
Номер 201835011 UILC 501.09-00 Тема Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Дата публикации 08/31/2018
Номер 201835011 UILC 501.09-04 Тема Membership Дата публикации 08/31/2018
Номер 201835010 UILC 521.00-00 Тема Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) Дата публикации 08/31/2018
Номер 201835009 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 08/31/2018
Номер 201835009 UILC 501.32-01 Тема Distribution of Assets to Private Individuals Дата публикации 08/31/2018
Номер 201835009 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 08/31/2018
Номер 201835009 UILC 501.36-00 Тема Business Activities Дата публикации 08/31/2018