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
200625038 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/23/2006
200625037 408.00-00 Individual Retirement Accounts 06/23/2006
200625036 501.38-00 Legislative and Political Propaganda Activities 06/23/2006
200625036 501.33-00 Private v. Public Interest Served 06/23/2006
200625035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/23/2006
200625034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/23/2006
200625033 501.12-03 Mutual or Cooperative Electric Companies 06/23/2006
200625032 1033.01-00 General Rule 06/23/2006
200625031 61.00.00-00 PAYMENT 06/23/2006
200625031 6041.00-00 Information at Source 06/23/2006
200625031 6041.03-00 Fixed or Determinable Gains, Profits, or Income 06/23/2006
200625030 104.02-00 Workmen's Compensation 06/23/2006
200625029 9100.09-00 Section 442; Accounting Periods 06/23/2006
200625028 9100.20-00 Section 1502; Election to File Consolidated Return 06/23/2006
200625028 1502.75-00 Filing Requirements 06/23/2006
200625027 9100.09-00 Section 442; Accounting Periods 06/23/2006
200625026 1502.21-00 Consolidated Net Operating Loss Deduction 06/23/2006
200625026 9100.22-00 Other 06/23/2006
200625025 317.02-00 Redemption of Stock v. Not a Redemption 06/23/2006
200625025 562.03-00 Preferential Dividends 06/23/2006
200625024 141.00-00 Private Activity Bond; Qualified Bond 06/23/2006
200625023 1362.01-03 Late Elections 06/23/2006
200625022 9100.22-00 Other 06/23/2006
200625022 1361.05-00 Qualified Subchapter S Subsidiary 06/23/2006
200625021 1381.00-00 Organizations to Which Part Applies 06/23/2006