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 200616033 UILC 142.00-00 Тема Exempt Facility Bond Дата публикации 04/21/2006
Номер 200616032 UILC 142.00-00 Тема Exempt Facility Bond Дата публикации 04/21/2006
Номер 200616031 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 04/21/2006
Номер 200616031 UILC 6041.00-00 Тема Information at Source Дата публикации 04/21/2006
Номер 200616030 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 04/21/2006
Номер 200616029 UILC 1362.01-03 Тема Late Elections Дата публикации 04/21/2006
Номер 200616028 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 04/21/2006
Номер 200616028 UILC 444.03-00 Тема Procedural Requirements for Making Election Дата публикации 04/21/2006
Номер 200616027 UILC 1362.01-03 Тема Late Elections Дата публикации 04/21/2006
Номер 200616026 UILC 2518.00-00 Тема Disclaimers Дата публикации 04/21/2006
Номер 200616026 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 04/21/2006
Номер 200616025 UILC 7701.00-00 Тема Definitions Дата публикации 04/21/2006
Номер 200616025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/21/2006
Номер 200616024 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/21/2006
Номер 200616024 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/21/2006
Номер 200616023 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/21/2006
Номер 200616023 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 04/21/2006
Номер 200616022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/21/2006
Номер 200616022 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 04/21/2006
Номер 200616022 UILC 2513.00-00 Тема Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Дата публикации 04/21/2006
Номер 200616021 UILC 1362.01-03 Тема Late Elections Дата публикации 04/21/2006
Номер 200616020 UILC 1362.01-03 Тема Late Elections Дата публикации 04/21/2006
Номер 200616019 UILC 1362.01-03 Тема Late Elections Дата публикации 04/21/2006
Номер 200616018 UILC 1362.01-03 Тема Late Elections Дата публикации 04/21/2006
Номер 200616017 UILC 7701.00-00 Тема Definitions Дата публикации 04/21/2006