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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 201423028 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 06/12/2014
Номер 201423028 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 06/12/2014
Номер 201423027 UILC 501.12-03 Тема Mutual or Cooperative Electric Companies Дата публикации 06/12/2014
Номер 201423026 UILC 501.03-05 Тема Corporations Дата публикации 06/12/2014
Номер 201423025 UILC 6211.04-00 Тема Penalties Дата публикации 06/06/2014
Номер 201423025 UILC 6662A.00-00 Тема Accuracy Related Penalty on Understatements with respect to Reportable Transactions Дата публикации 06/06/2014
Номер 201423024 UILC 6321.01-00 Тема Property Subject v. Not Subject to Lien (See 6301.12-00) Дата публикации 06/06/2014
Номер 201423023 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 06/06/2014
Номер 201423022 UILC 901.00-00 Тема Taxes of Foreign Countries and of Possessions of U.S. Дата публикации 06/06/2014
Номер 201423021 UILC 6221.00-00 Тема Tax Treatment Determined At Partnership Level Дата публикации 06/06/2014
Номер 201423020 UILC 111.01-00 Тема Did Not Reduce Income Tax Дата публикации 06/06/2014
Номер 201423020 UILC 111.06-00 Тема Tax Refunds Дата публикации 06/06/2014
Номер 201423020 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/06/2014
Номер 201423019 UILC 475.00-00 Тема Mark to Market Accounting Method for Dealers in Securities Дата публикации 06/06/2014
Номер 201423019 UILC 475.02-01 Тема Securities Held for Investment Дата публикации 06/06/2014
Номер 201423019 UILC 475.02-02 Тема Debt Instruments (or Obligations to Acquire Debt Instruments) not Held for Sale Дата публикации 06/06/2014
Номер 201423019 UILC 475.08-00 Тема Securities Traders Дата публикации 06/06/2014
Номер 201423018 UILC 9100.10-01 Тема Accounting Methods Дата публикации 06/06/2014
Номер 201423017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/06/2014
Номер 201423016 UILC 7701.00-00 Тема Definitions Дата публикации 06/06/2014
Номер 201423016 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/06/2014
Номер 201423015 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 06/06/2014
Номер 201423014 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 06/06/2014
Номер 201423013 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/06/2014
Номер 201423012 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/06/2014