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 201549016 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549015 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549015 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549014 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549014 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549013 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 12/04/2015
Номер 201549013 UILC 7704.03-00 Тема Qualifying Income Дата публикации 12/04/2015
Номер 201549013 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 12/04/2015
Номер 201549013 UILC 856.04-00 Тема Rents From Real Property Дата публикации 12/04/2015
Номер 201549012 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549011 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549011 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549010 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 12/04/2015
Номер 201549009 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549008 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549007 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549006 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549005 UILC 7701.00-00 Тема Definitions Дата публикации 12/04/2015
Номер 201549005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 12/04/2015
Номер 201549004 UILC 7704.03-00 Тема Qualifying Income Дата публикации 12/04/2015