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 200839017 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 09/26/2008
Номер 200839017 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 09/26/2008
Номер 200839017 UILC 1361.00-00 Тема Definitions Дата публикации 09/26/2008
Номер 200839017 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 09/26/2008
Номер 200839016 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 09/26/2008
Номер 200839016 UILC 1362.01-03 Тема Late Elections Дата публикации 09/26/2008
Номер 200839015 UILC 83.02-04 Тема Revocability of Election Дата публикации 09/26/2008
Номер 200839014 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 09/26/2008
Номер 200839013 UILC 468A.04-00 Тема Ruling Amount Дата публикации 09/26/2008
Номер 200839012 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 09/26/2008
Номер 200839011 UILC 1362.01-03 Тема Late Elections Дата публикации 09/26/2008
Номер 200839010 UILC 1362.01-03 Тема Late Elections Дата публикации 09/26/2008
Номер 200839009 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 09/26/2008
Номер 200839008 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/26/2008
Номер 200839007 UILC 1362.01-03 Тема Late Elections Дата публикации 09/26/2008
Номер 200839006 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 09/26/2008
Номер 200839005 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 09/26/2008
Номер 200839004 UILC 1362.01-00 Тема Eligible v. Ineligible Дата публикации 09/26/2008
Номер 200839004 UILC 1362.01-03 Тема Late Elections Дата публикации 09/26/2008
Номер 200839003 UILC 1362.01-03 Тема Late Elections Дата публикации 09/26/2008
Номер 200839003 UILC 7701.00-00 Тема Definitions Дата публикации 09/26/2008
Номер 200839003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/26/2008
Номер 200839002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 09/26/2008
Номер 200839001 UILC 6325.05-00 Тема Conclusive Effect Дата публикации 09/26/2008
Номер 200838028 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 09/19/2008