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 201143023 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 10/28/2011
Номер 201143023 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 10/28/2011
Номер 201143022 UILC 501.03-02 Тема Foundations Дата публикации 10/28/2011
Номер 201143022 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 10/28/2011
Номер 201143022 UILC 4945.04-05 Тема Grants to Organizations Дата публикации 10/28/2011
Номер 201143022 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 10/28/2011
Номер 201143021 UILC 501.12-03 Тема Mutual or Cooperative Electric Companies Дата публикации 10/28/2011
Номер 201143020 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 10/28/2011
Номер 201143020 UILC 501.03-22 Тема Scholarships, Endowment Funds and Trusts, Student Loans Дата публикации 10/28/2011
Номер 201143020 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 10/28/2011
Номер 201143020 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 10/28/2011
Номер 201143019 UILC 4161.02-00 Тема Bows and Arrows Дата публикации 10/28/2011
Номер 201143019 UILC 4218.02-00 Тема Business or Personal Use Дата публикации 10/28/2011
Номер 201143018 UILC 170.10-02 Тема Corporations Дата публикации 10/28/2011
Номер 201143018 UILC 860E.00-00 Тема Treatment of Income in Excess of Daily Accruals on Residual Interests Дата публикации 10/28/2011
Номер 201143018 UILC 172.00-00 Тема Net Operating Loss Deductions (Deductible v. Not Deductible) Дата публикации 10/28/2011
Номер 201143017 UILC 9100.22-00 Тема Other Дата публикации 10/28/2011
Номер 201143017 UILC 382.12-13 Тема Election Out Дата публикации 10/28/2011
Номер 201143016 UILC 901.01-04 Тема Dual Capacity Taxpayers Дата публикации 10/28/2011
Номер 201143015 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 10/28/2011
Номер 201143015 UILC 1502.75-00 Тема Filing Requirements Дата публикации 10/28/2011
Номер 201143014 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 10/28/2011
Номер 201143014 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/28/2011
Номер 201143013 UILC 337.16-00 Тема Loss Disallowance Дата публикации 10/28/2011
Номер 201143013 UILC 9100.29-00 Тема Regulation Section 1.337(d); Loss on Stock of Subsidiary Дата публикации 10/28/2011