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 201328035 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 07/12/2013
Номер 201328034 UILC 4943.04-00 Тема Other Definitions and Rules Дата публикации 07/12/2013
Номер 201328034 UILC 4943.04-00 Тема Other Definitions and Rules Дата публикации 07/12/2013
Номер 201328033 UILC 6223.00-00 Тема Notice to Partners of Proceedings Дата публикации 07/12/2013
Номер 201328032 UILC 6532.02-04 Тема Extension of Time Дата публикации 07/12/2013
Номер 201328031 UILC 1341.00-00 Тема Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right Дата публикации 07/12/2013
Номер 201328031 UILC 165.00-00 Тема Deductions For Losses Дата публикации 07/12/2013
Номер 201328031 UILC 166.00-00 Тема Bad Debts Дата публикации 07/12/2013
Номер 201328031 UILC 172.00-00 Тема Net Operating Loss Deductions (Deductible v. Not Deductible) Дата публикации 07/12/2013
Номер 201328030 UILC 2042.00-00 Тема Proceeds of Life Insurance (Included v. Not Included in Gross Estate) Дата публикации 07/12/2013
Номер 201328029 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/12/2013
Номер 201328028 UILC 9100.22-00 Тема Other Дата публикации 07/12/2013
Номер 201328028 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 07/12/2013
Номер 201328028 UILC 172.00-00 Тема Net Operating Loss Deductions (Deductible v. Not Deductible) Дата публикации 07/12/2013
Номер 201328027 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 07/12/2013
Номер 201328027 UILC 382.12-08 Тема Title 11 or Similar Case Дата публикации 07/12/2013
Номер 201328027 UILC 1504.01-00 Тема Affiliated Group v. Not an Affiliated Group Дата публикации 07/12/2013
Номер 201328026 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 07/12/2013
Номер 201328025 UILC 301.00-00 Тема Distributions of Property Дата публикации 07/12/2013
Номер 201328025 UILC 302.00-00 Тема Distributions in Redemption of Stock Дата публикации 07/12/2013
Номер 201328025 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 07/12/2013
Номер 201328025 UILC 1368.00-00 Тема Distributions Дата публикации 07/12/2013
Номер 201328024 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 07/12/2013
Номер 201328024 UILC 355.01-00 Тема Spin-Off Дата публикации 07/12/2013
Номер 201328023 UILC 108.01-03 Тема Qualified Principal Residence Indebtedness Дата публикации 07/12/2013