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 201550033 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 12/11/2015
Номер 201550032 UILC 2010.00-00 Тема Unified Credit Against Estate Tax Дата публикации 12/11/2015
Номер 201550032 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/11/2015
Номер 201550031 UILC 472.05-00 Тема LIFO Conformity Requirement Дата публикации 12/11/2015
Номер 201550030 UILC 7701.00-00 Тема Definitions Дата публикации 12/11/2015
Номер 201550030 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/11/2015
Номер 201550030 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/11/2015
Номер 201550029 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 12/11/2015
Номер 201550028 UILC 1502.32-00 Тема Investment Adjustment Дата публикации 12/11/2015
Номер 201550028 UILC 9100.22-00 Тема Other Дата публикации 12/11/2015
Номер 201550027 UILC 7701.00-00 Тема Definitions Дата публикации 12/11/2015
Номер 201550027 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/11/2015
Номер 201550026 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 12/11/2015
Номер 201550026 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 12/11/2015
Номер 201550026 UILC 115.07-00 Тема Filing Requirements Дата публикации 12/11/2015
Номер 201550026 UILC 6012.05-01 Тема Estates or Trusts Дата публикации 12/11/2015
Номер 201550026 UILC 7701.00-00 Тема Definitions Дата публикации 12/11/2015
Номер 201550025 UILC 856.07-00 Тема Treatment of Wholly Owned Subsidiaries Дата публикации 12/11/2015
Номер 201550025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/11/2015
Номер 201550024 UILC 48.00-00 Тема Energy Credit; Reforestation Credit Дата публикации 12/11/2015
Номер 201550024 UILC 50.00-00 Тема Special Rules for Computing Investment Credit Дата публикации 12/11/2015
Номер 201550024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/11/2015
Номер 201550023 UILC 48.00-00 Тема Energy Credit; Reforestation Credit Дата публикации 12/11/2015
Номер 201550023 UILC 50.00-00 Тема Special Rules for Computing Investment Credit Дата публикации 12/11/2015
Номер 201550023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/11/2015