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 201425008 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/20/2014
Номер 201425008 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 06/20/2014
Номер 201425008 UILC 1362.01-03 Тема Late Elections Дата публикации 06/20/2014
Номер 201425007 UILC 2041.05-00 Тема Exercise of Powers Дата публикации 06/20/2014
Номер 201425007 UILC 2601.03-08 Тема Constructive Additions Дата публикации 06/20/2014
Номер 201425006 UILC 1502.36-00 Тема Unified Loss Rules Дата публикации 06/20/2014
Номер 201425006 UILC 9100.22-00 Тема Other Дата публикации 06/20/2014
Номер 201425005 UILC 1502.36-00 Тема Unified Loss Rules Дата публикации 06/20/2014
Номер 201425005 UILC 9100.22-00 Тема Other Дата публикации 06/20/2014
Номер 201425004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/20/2014
Номер 201425004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/20/2014
Номер 201425003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/20/2014
Номер 201425003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/20/2014
Номер 201425002 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 06/20/2014
Номер 201425001 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 06/20/2014
Номер 201425001 UILC 7701.26-00 Тема Taxable Mortgage Pools Дата публикации 06/20/2014
Номер 201425000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/20/2014
Номер 201424032 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 06/13/2014
Номер 201424031 UILC 401.06-00 Тема Required Distributions Дата публикации 06/13/2014
Номер 201424031 UILC 401.06-01 Тема In General Дата публикации 06/13/2014
Номер 201424030 UILC 415.02-05 Тема Stock Ownership Plans Дата публикации 06/13/2014
Номер 201424029 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/13/2014
Номер 201424028 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 06/13/2014
Номер 201424028 UILC 501.04-03 Тема Political Activities Organizations Дата публикации 06/13/2014
Номер 201424027 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 06/13/2014