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 200904027 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/23/2009
Номер 200904026 UILC 501.30-00 Тема Control of Corporation Дата публикации 01/23/2009
Номер 200904026 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 01/23/2009
Номер 200904026 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/23/2009
Номер 200904026 UILC 501.36-01 Тема Section 501(c)(3) Organizations Дата публикации 01/23/2009
Номер 200904025 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 01/23/2009
Номер 200904024 UILC 7701.00-00 Тема Definitions Дата публикации 01/23/2009
Номер 200904023 UILC 2702.02-02 Тема Personal Residence in Trust Дата публикации 01/23/2009
Номер 200904022 UILC 2702.02-02 Тема Personal Residence in Trust Дата публикации 01/23/2009
Номер 200904021 UILC 7701.00-00 Тема Definitions Дата публикации 01/23/2009
Номер 200904020 UILC 663.04-00 Тема 65-Day Rule Дата публикации 01/23/2009
Номер 200904020 UILC 9100.12-00 Тема Section 663; Special Rules Applicable to Sections 661 and 662 Дата публикации 01/23/2009
Номер 200904019 UILC 7701.00-00 Тема Definitions Дата публикации 01/23/2009
Номер 200904018 UILC 1362.01-03 Тема Late Elections Дата публикации 01/23/2009
Номер 200904017 UILC 7701.00-00 Тема Definitions Дата публикации 01/23/2009
Номер 200904017 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/23/2009
Номер 200904016 UILC 1001.02-07 Тема Property Differing Materially Дата публикации 01/23/2009
Номер 200904015 UILC 1001.02-07 Тема Property Differing Materially Дата публикации 01/23/2009
Номер 200904014 UILC 1001.02-07 Тема Property Differing Materially Дата публикации 01/23/2009
Номер 200904013 UILC 7701.00-00 Тема Definitions Дата публикации 01/23/2009
Номер 200904013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/23/2009
Номер 200904013 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/23/2009
Номер 200904012 UILC 7701.00-00 Тема Definitions Дата публикации 01/23/2009
Номер 200904012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/23/2009
Номер 200904012 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/23/2009