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 200919045 UILC 6013.03-04 Тема Nonresident Alien Дата публикации 05/08/2009
Номер 200919044 UILC 6013.03-04 Тема Nonresident Alien Дата публикации 05/08/2009
Номер 200919043 UILC 701.01-00 Тема Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 Дата публикации 05/08/2009
Номер 200919042 UILC 6103.11-06 Тема Disclosure for Investigative Purposes Дата публикации 05/08/2009
Номер 200919042 UILC 6103.05-11 Тема Disclosure of Return to Attorney-in-Fact Дата публикации 05/08/2009
Номер 200919041 UILC 460.02-01 Тема Look-Back Method Дата публикации 05/08/2009
Номер 200919040 UILC 165.00-00 Тема Deductions For Losses Дата публикации 05/08/2009
Номер 200919039 UILC 6110.15-00 Тема Special Rules for Chief Counsel Advice Дата публикации 05/08/2009
Номер 200919038 UILC 6103.08-04 Тема Disclosure in Judicial or Administrative Tax Administration Proceedings Дата публикации 05/08/2009
Номер 200919037 UILC 7430.02-01 Тема Requirement Administrative Remedies Exhausted Дата публикации 05/08/2009
Номер 200919037 UILC 7430.03-04 Тема Determination as to Prevailing Party Дата публикации 05/08/2009
Номер 200919036 UILC 165.03-00 Тема Limitations on Losses of Individuals - Transaction Entered Into For Profit Дата публикации 05/08/2009
Номер 200919035 UILC 108.01-03 Тема R 1986 Qualified Business Indebtedness (Repealed 1986) Дата публикации 05/08/2009
Номер 200919034 UILC 6229.02-00 Тема Extension by Agreement Дата публикации 05/08/2009
Номер 200919033 UILC 453.02-00 Тема Casual Sale of Personalty Дата публикации 05/08/2009
Номер 200919032 UILC 367.03-00 Тема Treatment of Transfers of Stock or Securities to Foreign Corporations Дата публикации 05/08/2009
Номер 200919032 UILC 367.03-06 Тема Transfer of Stock Subject to a Five-Year Gain Recognition Agreement Дата публикации 05/08/2009
Номер 200919032 UILC 367.03-09 Тема Transfers of Stock in a Controlled Foreign Corporation Дата публикации 05/08/2009
Номер 200919032 UILC 367.03-10 Тема Requirements of Gain Recognition Agreement Дата публикации 05/08/2009
Номер 200919032 UILC 367.03-14 Тема Failure to Comply Дата публикации 05/08/2009
Номер 200919031 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/08/2009
Номер 200919030 UILC 3231.04-00 Тема Compensation v. Not Compensation Дата публикации 05/08/2009
Номер 200919029 UILC 1362.01-03 Тема Late Elections Дата публикации 05/08/2009
Номер 200919028 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/08/2009
Номер 200919028 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 05/08/2009