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 200837033 UILC 501.03-01 Тема Employee Benefit Organization (See Also 0501.09-00) Дата публикации 09/12/2008
Номер 200837032 UILC 42.10-00 Тема Recapture of Credit Дата публикации 09/12/2008
Номер 200837031 UILC 468A.04-00 Тема Ruling Amount Дата публикации 09/12/2008
Номер 200837030 UILC 468A.04-00 Тема Ruling Amount Дата публикации 09/12/2008
Номер 200837029 UILC 7701.00-00 Тема Definitions Дата публикации 09/12/2008
Номер 200837029 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 09/12/2008
Номер 200837028 UILC 45.00-00 Тема Electricity Produced from Certain Renewable Sources Дата публикации 09/12/2008
Номер 200837027 UILC 355.01-01 Тема Split-Off Дата публикации 09/12/2008
Номер 200837027 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 09/12/2008
Номер 200837026 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/12/2008
Номер 200837026 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 09/12/2008
Номер 200837025 UILC 1362.01-03 Тема Late Elections Дата публикации 09/12/2008
Номер 200837024 UILC 162.36-01 Тема General Rules Дата публикации 09/12/2008
Номер 200837023 UILC 468A.04-01 Тема Initial Schedules Дата публикации 09/12/2008
Номер 200837022 UILC 1362.01-03 Тема Late Elections Дата публикации 09/12/2008
Номер 200837021 UILC 9100.22-00 Тема Other Дата публикации 09/12/2008
Номер 200837021 UILC 382.02-05 Тема Closing of the Books Дата публикации 09/12/2008
Номер 200837020 UILC 9100.22-00 Тема Other Дата публикации 09/12/2008
Номер 200837020 UILC 382.02-05 Тема Closing of the Books Дата публикации 09/12/2008
Номер 200837019 UILC 9100.22-00 Тема Other Дата публикации 09/12/2008
Номер 200837019 UILC 382.02-05 Тема Closing of the Books Дата публикации 09/12/2008
Номер 200837018 UILC 9100.22-00 Тема Other Дата публикации 09/12/2008
Номер 200837018 UILC 382.02-05 Тема Closing of the Books Дата публикации 09/12/2008
Номер 200837017 UILC 9100.22-00 Тема Other Дата публикации 09/12/2008
Номер 200837017 UILC 382.02-05 Тема Closing of the Books Дата публикации 09/12/2008