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 200942042 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 10/16/2009
Номер 200942041 UILC 104.03-00 Тема Damages Дата публикации 10/16/2009
Номер 200942040 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 10/16/2009
Номер 200942039 UILC 6103.05-00 Тема Disclosure to Persons Having Material Interest Дата публикации 10/16/2009
Номер 200942039 UILC 6103.02-00 Тема Definitions Дата публикации 10/16/2009
Номер 200942038 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 10/16/2009
Номер 200942038 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 10/16/2009
Номер 200942037 UILC 103.12-00 Тема Transitional Rules Дата публикации 10/16/2009
Номер 200942036 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/16/2009
Номер 200942036 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 10/16/2009
Номер 200942036 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 10/16/2009
Номер 200942035 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/16/2009
Номер 200942035 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 10/16/2009
Номер 200942035 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 10/16/2009
Номер 200942034 UILC 954.03-00 Тема Foreign Base Company Sales Income Дата публикации 10/16/2009
Номер 200942033 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/16/2009
Номер 200942032 UILC 562.03-00 Тема Preferential Dividends Дата публикации 10/16/2009
Номер 200942032 UILC 851.00-00 Тема Definition of Regulated Investment Company Дата публикации 10/16/2009
Номер 200942031 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/16/2009
Номер 200942031 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 10/16/2009
Номер 200942031 UILC 355.01-00 Тема Spin-Off Дата публикации 10/16/2009
Номер 200942031 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 10/16/2009
Номер 200942030 UILC 301.00-00 Тема Distributions of Property Дата публикации 10/16/2009
Номер 200942029 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 10/16/2009
Номер 200942029 UILC 368.03-00 Тема Stock for Property (Type "C") Дата публикации 10/16/2009