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 200525018 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/24/2005
Номер 200525017 UILC 4942.03-07 Тема Set-Asides Дата публикации 06/24/2005
Номер 200525016 UILC 4942.03-06 Тема Contributions to "Pass-Through" Organizations Дата публикации 06/24/2005
Номер 200525016 UILC 170.01-00 Тема Time of Making Contribution Дата публикации 06/24/2005
Номер 200525015 UILC 4942.03-07 Тема Set-Asides Дата публикации 06/24/2005
Номер 200525014 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 06/24/2005
Номер 200525014 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 06/24/2005
Номер 200525014 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 06/24/2005
Номер 200525013 UILC 856.04-00 Тема Rents From Real Property Дата публикации 06/24/2005
Номер 200525012 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 06/24/2005
Номер 200525011 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 06/24/2005
Номер 200525010 UILC 1381.00-00 Тема Organizations to Which Part Applies Дата публикации 06/24/2005
Номер 200525009 UILC 1362.01-03 Тема Late Elections Дата публикации 06/24/2005
Номер 200525008 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 06/24/2005
Номер 200525008 UILC 2522.00-00 Тема Charitable and Similar Gifts (Deductible v. Not Deductible) Дата публикации 06/24/2005
Номер 200525008 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 06/24/2005
Номер 200525007 UILC 7702.02-00 Тема Cash Value Accumulation Test Дата публикации 06/24/2005
Номер 200525006 UILC 7701.00-00 Тема Definitions Дата публикации 06/24/2005
Номер 200525006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/24/2005
Номер 200525005 UILC 1362.01-03 Тема Late Elections Дата публикации 06/24/2005
Номер 200525004 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 06/24/2005
Номер 200525003 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 06/24/2005
Номер 200525003 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 06/24/2005
Номер 200525003 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 06/24/2005
Номер 200525003 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 06/24/2005