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 201636011 UILC 336.05-00 Тема Stock Sales and Distributions Treated as Asset Transfers Дата публикации 09/02/2016
Номер 201636011 UILC 9100.22-00 Тема Other Дата публикации 09/02/2016
Номер 201636010 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636009 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636008 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636007 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636006 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636005 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636004 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 09/02/2016
Номер 201636003 UILC 1202.00-00 Тема 50-Percent Exclusion for Gain from Certain Small Business Stocks Дата публикации 09/02/2016
Номер 201636002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/02/2016
Номер 201636002 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 09/02/2016
Номер 201636001 UILC 168.36-00 Тема Additional First Year Depreciation Дата публикации 09/02/2016
Номер 201636000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 09/02/2016
Номер 201635013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/26/2016
Номер 201635012 UILC 408.03-00 Тема Rollover Contributions Дата публикации 08/26/2016
Номер 201635011 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 08/26/2016
Номер 201635010 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/26/2016
Номер 201635009 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 08/26/2016
Номер 201635008 UILC 501.07-00 Тема Social Clubs Дата публикации 08/26/2016
Номер 201635008 UILC 501.07-05 Тема Business with Nonmembers Дата публикации 08/26/2016
Номер 201635007 UILC 501.07-00 Тема Social Clubs Дата публикации 08/26/2016
Номер 201635006 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 08/26/2016
Номер 201635005 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 08/26/2016
Номер 201635005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 08/26/2016