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 200551024 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 12/23/2005
Номер 200551024 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 12/23/2005
Номер 200551024 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 12/23/2005
Номер 200551023 UILC 501.03-05 Тема Corporations Дата публикации 12/23/2005
Номер 200551023 UILC 501.03-25 Тема Social Welfare Groups (See Also 0501.04-00) Дата публикации 12/23/2005
Номер 200551022 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 12/23/2005
Номер 200551021 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 12/23/2005
Номер 200551020 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 12/23/2005
Номер 200551019 UILC 103.06-08 Тема Local Electric or Gas Facilities (Repealed But See 142.06-00) Дата публикации 12/23/2005
Номер 200551018 UILC 197.00-00 Тема Amortization of Goodwill & Certain Other Intangibles Дата публикации 12/23/2005
Номер 200551017 UILC 6031.04-00 Тема Information Required to be Provided to Partners Дата публикации 12/23/2005
Номер 200551016 UILC 9114.03-27 Тема Netherlands Дата публикации 12/23/2005
Номер 200551015 UILC 422.00-00 Тема Incentive Stock Options Дата публикации 12/23/2005
Номер 200551014 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 12/23/2005
Номер 200551013 UILC 2512.15-00 Тема Valuation of Life Estate Дата публикации 12/23/2005
Номер 200551013 UILC 7520.02-00 Тема Exceptions Дата публикации 12/23/2005
Номер 200551012 UILC 9100.22-00 Тема Other Дата публикации 12/23/2005
Номер 200551012 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 12/23/2005
Номер 200551011 UILC 9100.22-00 Тема Other Дата публикации 12/23/2005
Номер 200551011 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 12/23/2005
Номер 200551010 UILC 1502.21-00 Тема Consolidated Net Operating Loss Deduction Дата публикации 12/23/2005
Номер 200551010 UILC 9100.22-00 Тема Other Дата публикации 12/23/2005
Номер 200551009 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 12/23/2005
Номер 200551009 UILC 2513.00-00 Тема Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Дата публикации 12/23/2005
Номер 200551009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/23/2005