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 201145011 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 11/10/2011
Номер 201145010 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 11/10/2011
Номер 201145010 UILC 355.01-00 Тема Spin-Off Дата публикации 11/10/2011
Номер 201145010 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 11/10/2011
Номер 201145010 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/10/2011
Номер 201145009 UILC 9100.22-00 Тема Other Дата публикации 11/10/2011
Номер 201145009 UILC 382.12-16 Тема Controlled Groups Дата публикации 11/10/2011
Номер 201145008 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 11/10/2011
Номер 201145007 UILC 338.02-00 Тема Qualified Stock Purchase Дата публикации 11/10/2011
Номер 201145007 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 11/10/2011
Номер 201145007 UILC 1502.50-00 Тема Life and Non-Life Дата публикации 11/10/2011
Номер 201145006 UILC 468A.04-02 Тема Revised Schedules Дата публикации 11/10/2011
Номер 201145005 UILC 141.07-00 Тема Management Contracts Дата публикации 11/10/2011
Номер 201145004 UILC 468A.01-00 Тема In General Дата публикации 11/10/2011
Номер 201145003 UILC 468A.01-00 Тема In General Дата публикации 11/10/2011
Номер 201145002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/10/2011
Номер 201145001 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 11/10/2011
Номер 201144040 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 11/04/2011
Номер 201144039 UILC 402.08-00 Тема Rollover Contributions Дата публикации 11/04/2011
Номер 201144038 UILC 408.03-00 Тема Rollover Contributions Дата публикации 11/04/2011
Номер 201144037 UILC 408.03-00 Тема Rollover Contributions Дата публикации 11/04/2011
Номер 201144036 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/04/2011
Номер 201144035 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/04/2011
Номер 201144034 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/04/2011
Номер 201144033 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 11/04/2011