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 200525003 UILC 2501.01-00 Тема Gift v. Not a Gift Дата публикации 06/24/2005
Номер 200525003 UILC 643.00-00 Тема Definitions Applicable to Subparts A, B, C, and D Дата публикации 06/24/2005
Номер 200525002 UILC 894.00-00 Тема Income Affected by Treaty Дата публикации 06/24/2005
Номер 200525001 UILC 263.07-00 Тема Stocks and Bonds Дата публикации 06/24/2005
Номер 200525001 UILC 446.00-00 Тема General Rule for Methods of Accounting (Permissible v. Not Permissible) Дата публикации 06/24/2005
Номер 200525001 UILC 1272.01-04 Тема Put/Call Options Дата публикации 06/24/2005
Номер 200524036 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/17/2005
Номер 200524035 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/17/2005
Номер 200524034 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/17/2005
Номер 200524033 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 06/17/2005
Номер 200524032 UILC 401.06-00 Тема Required Distributions Дата публикации 06/17/2005
Номер 200524032 UILC 401.06-01 Тема In General Дата публикации 06/17/2005
Номер 200524031 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/17/2005
Номер 200524030 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 06/17/2005
Номер 200524029 UILC 501.03-08 Тема Educational Organizations Дата публикации 06/17/2005
Номер 200524028 UILC 4940.02-00 Тема Computation of Net Investment Income Дата публикации 06/17/2005
Номер 200524028 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 06/17/2005
Номер 200524028 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 06/17/2005
Номер 200524028 UILC 4944.05-00 Тема Definitions Дата публикации 06/17/2005
Номер 200524028 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 06/17/2005
Номер 200524027 UILC 4940.02-00 Тема Computation of Net Investment Income Дата публикации 06/17/2005
Номер 200524027 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 06/17/2005
Номер 200524027 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 06/17/2005
Номер 200524027 UILC 4944.05-00 Тема Definitions Дата публикации 06/17/2005
Номер 200524027 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 06/17/2005