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 200624001 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/16/2006
Номер 200624001 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/16/2006
Номер 200623077 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/09/2006
Номер 200623076 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/09/2006
Номер 200623075 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/09/2006
Номер 200623074 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/09/2006
Номер 200623073 UILC 501.04-01 Тема Local Associations of Employees Дата публикации 06/09/2006
Номер 200623072 UILC 501.07-01 Тема Profit v. Not for Profit Дата публикации 06/09/2006
Номер 200623071 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 06/09/2006
Номер 200623070 UILC 501.03-05 Тема Corporations Дата публикации 06/09/2006
Номер 200623069 UILC 513.01-00 Тема Trusts Дата публикации 06/09/2006
Номер 200623068 UILC 507.04-00 Тема Termination Under Section 507(b)(1)(B) Дата публикации 06/09/2006
Номер 200623068 UILC 170.07-02 Тема Educational Organizations Дата публикации 06/09/2006
Номер 200623067 UILC 4942.03-07 Тема Set-Asides Дата публикации 06/09/2006
Номер 200623066 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/09/2006
Номер 200623065 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/09/2006
Номер 200623064 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/09/2006
Номер 200623064 UILC 1362.01-03 Тема Late Elections Дата публикации 06/09/2006
Номер 200623063 UILC 6714.00-00 Тема Penalty Related to Quid Pro Quo Contributions Дата публикации 06/09/2006
Номер 200623063 UILC 6115.00-00 Тема Disclosure of Quid Pro Quo Contributions Дата публикации 06/09/2006
Номер 200623062 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/09/2006
Номер 200623061 UILC 7611.00-00 Тема Restrictions on Church Tax Inquiries and Examinations Дата публикации 06/09/2006
Номер 200623060 UILC 6404.01-01 Тема Excessive Дата публикации 06/09/2006
Номер 200623060 UILC 6404.01-03 Тема Erroneous or Illegal Дата публикации 06/09/2006
Номер 200623059 UILC 7701.00-00 Тема Definitions Дата публикации 06/09/2006