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 200618006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2006
Номер 200618005 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 05/05/2006
Номер 200618005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2006
Номер 200618004 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 05/05/2006
Номер 200618003 UILC 661.00-00 Тема Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Дата публикации 05/05/2006
Номер 200618003 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/05/2006
Номер 200618003 UILC 2501.01-00 Тема Gift v. Not a Gift Дата публикации 05/05/2006
Номер 200618002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/05/2006
Номер 200618001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/05/2006
Номер 200618001 UILC 2642.06-00 Тема Special Rules for Certain Inter Vivos Transfers Дата публикации 05/05/2006
Номер 200617040 UILC 408.03-00 Тема Rollover Contributions Дата публикации 04/28/2006
Номер 200617039 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 04/28/2006
Номер 200617038 UILC 415.00-00 Тема Limitations on Benefits and Contributions Under Qualified Plans Дата публикации 04/28/2006
Номер 200617037 UILC 402.08-00 Тема Rollover Contributions Дата публикации 04/28/2006
Номер 200617036 UILC 267.00-00 Тема Losses, Expenses, and Interest With Respect to Transactions Between Related Parties Дата публикации 04/28/2006
Номер 200617036 UILC 267.03-02 Тема Controlled Corporations Дата публикации 04/28/2006
Номер 200617036 UILC 267.06-01 Тема Partnerships Дата публикации 04/28/2006
Номер 200617036 UILC 267.07-02 Тема Deferral of Loss from Sale or Exchange Between Members Дата публикации 04/28/2006
Номер 200617035 UILC 2702.00-00 Тема Special Valuation Rules for Transfers in Trust Дата публикации 04/28/2006
Номер 200617034 UILC 1362.01-03 Тема Late Elections Дата публикации 04/28/2006
Номер 200617033 UILC 953.06-00 Тема Election by Foreign Insurance Company to be Treated as Domestic Corporation Дата публикации 04/28/2006
Номер 200617033 UILC 9100.22-00 Тема Other Дата публикации 04/28/2006
Номер 200617032 UILC 1362.01-03 Тема Late Elections Дата публикации 04/28/2006
Номер 200617031 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 04/28/2006
Номер 200617031 UILC 444.03-00 Тема Procedural Requirements for Making Election Дата публикации 04/28/2006