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 201327002 UILC 451.14-00 Тема Constructive Receipt Дата публикации 07/05/2013
Номер 201327001 UILC 9100.22-00 Тема Other Дата публикации 07/05/2013
Номер 201327001 UILC 992.02-00 Тема Election Дата публикации 07/05/2013
Номер 201326019 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 06/28/2013
Номер 201326019 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 06/28/2013
Номер 201326018 UILC 6231.07-00 Тема Tax Matters Partner Дата публикации 06/28/2013
Номер 201326017 UILC 6231.03-00 Тема Partnership Item Дата публикации 06/28/2013
Номер 201326016 UILC 6231.02-00 Тема Partner Дата публикации 06/28/2013
Номер 201326015 UILC 6323.00-00 Тема Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) Дата публикации 06/28/2013
Номер 201326014 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 06/28/2013
Номер 201326014 UILC 351.01-00 Тема Control v. No Control by Transferor Дата публикации 06/28/2013
Номер 201326014 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 06/28/2013
Номер 201326014 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 06/28/2013
Номер 201326013 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 06/28/2013
Номер 201326012 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 06/28/2013
Номер 201326011 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 06/28/2013
Номер 201326011 UILC 674.01-00 Тема Power Exercisable Only by Will Дата публикации 06/28/2013
Номер 201326011 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 06/28/2013
Номер 201326010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/28/2013
Номер 201326010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/28/2013
Номер 201326009 UILC 167.19-00 Тема Date Property Placed in Service Дата публикации 06/28/2013
Номер 201326009 UILC 48.00-00 Тема Energy Credit; Reforestation Credit Дата публикации 06/28/2013
Номер 201326008 UILC 167.19-00 Тема Date Property Placed in Service Дата публикации 06/28/2013
Номер 201326008 UILC 48.00-00 Тема Energy Credit; Reforestation Credit Дата публикации 06/28/2013
Номер 201326007 UILC 150.00-00 Тема Definitions and Special Rules Дата публикации 06/28/2013