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 200727024 UILC 4980.00-00 Тема Tax on Reversion of Qualified Plan Assets to Employer Дата публикации 07/06/2007
Номер 200727023 UILC 408.03-00 Тема Rollover Contributions Дата публикации 07/06/2007
Номер 200727022 UILC 408.03-00 Тема Rollover Contributions Дата публикации 07/06/2007
Номер 200727021 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 07/06/2007
Номер 200727020 UILC 501.03-33 Тема Lessening the Burdens of Government Дата публикации 07/06/2007
Номер 200727020 UILC 501.32-00 Тема Income Inures v. does Not Inure to Private Individual Дата публикации 07/06/2007
Номер 200727020 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 07/06/2007
Номер 200727019 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 07/06/2007
Номер 200727018 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 07/06/2007
Номер 200727017 UILC 111.00-00 Тема Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) Дата публикации 07/06/2007
Номер 200727017 UILC 419.00-00 Тема Treatment of Funded Welfare Benefit Plans Дата публикации 07/06/2007
Номер 200727017 UILC 409.00-00 Тема Qualifications for Tax Credit Employee Stock Ownership Plans Дата публикации 07/06/2007
Номер 200727017 UILC 501.09-00 Тема Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Дата публикации 07/06/2007
Номер 200727017 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 07/06/2007
Номер 200727017 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 07/06/2007
Номер 200727016 UILC 165.06-02 Тема Securities In Affiliated Corporations Дата публикации 07/06/2007
Номер 200727015 UILC 1311.00-00 Тема Correction of Error Дата публикации 07/06/2007
Номер 200727014 UILC 471.01-00 Тема Need for Inventories Дата публикации 07/06/2007
Номер 200727014 UILC 263A.03-02 Тема Indirect Costs Дата публикации 07/06/2007
Номер 200727013 UILC 1222.00-00 Тема Other Terms Relating to Capital Gains and Losses Дата публикации 07/06/2007
Номер 200727013 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 07/06/2007
Номер 200727013 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 07/06/2007
Номер 200727012 UILC 1362.01-03 Тема Late Elections Дата публикации 07/06/2007
Номер 200727011 UILC 1362.01-03 Тема Late Elections Дата публикации 07/06/2007
Номер 200727010 UILC 382.12-16 Тема Controlled Groups Дата публикации 07/06/2007