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 200943032 UILC 217.00-00 Тема Moving Expenses (Deductible v. Not Deductible) Дата публикации 10/23/2009
Номер 200943031 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 10/23/2009
Номер 200943030 UILC 1502.77-00 Тема Common Parent Agent for Subsidiaries Дата публикации 10/23/2009
Номер 200943029 UILC 45.00-00 Тема Electricity Produced from Certain Renewable Sources Дата публикации 10/23/2009
Номер 200943029 UILC 48.00-00 Тема Energy Credit; Reforestation Credit Дата публикации 10/23/2009
Номер 200943028 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 10/23/2009
Номер 200943028 UILC 7872.00-00 Тема Treatment of Loans with Below Market Interest Rates Дата публикации 10/23/2009
Номер 200943028 UILC 7872.06-00 Тема Exempted Loans (In general) Дата публикации 10/23/2009
Номер 200943027 UILC 1362.01-03 Тема Late Elections Дата публикации 10/23/2009
Номер 200943026 UILC 104.03-00 Тема Damages Дата публикации 10/23/2009
Номер 200943025 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 10/23/2009
Номер 200943024 UILC 7701.00-00 Тема Definitions Дата публикации 10/23/2009
Номер 200943024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/23/2009
Номер 200943024 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/23/2009
Номер 200943023 UILC 7701.00-00 Тема Definitions Дата публикации 10/23/2009
Номер 200943023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/23/2009
Номер 200943023 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/23/2009
Номер 200943022 UILC 1362.01-03 Тема Late Elections Дата публикации 10/23/2009
Номер 200943021 UILC 468A.04-02 Тема Revised Schedules Дата публикации 10/23/2009
Номер 200943020 UILC 1362.01-03 Тема Late Elections Дата публикации 10/23/2009
Номер 200943019 UILC 355.01-02 Тема Split-Up Дата публикации 10/23/2009
Номер 200943019 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/23/2009
Номер 200943018 UILC 7701.00-00 Тема Definitions Дата публикации 10/23/2009
Номер 200943018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/23/2009
Номер 200943018 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/23/2009