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 200520001 UILC 337.15-00 Тема Transitional Loss Limitation Дата публикации 05/20/2005
Номер 200520001 UILC 9100.29-00 Тема Regulation Section 1.337(d); Loss on Stock of Subsidiary Дата публикации 05/20/2005
Номер 200519091 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519090 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 05/13/2005
Номер 200519089 UILC 408.03-00 Тема Rollover Contributions Дата публикации 05/13/2005
Номер 200519088 UILC 501.03-20 Тема Religious Organizations Дата публикации 05/13/2005
Номер 200519087 UILC 501.08-00 Тема Fraternal Beneficiary Societies (See Also 0501.03-09) Дата публикации 05/13/2005
Номер 200519086 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 05/13/2005
Номер 200519085 UILC 501.07-05 Тема Business with Nonmembers Дата публикации 05/13/2005
Номер 200519084 UILC 501.19-00 Тема Organization of Past or Present Armed Forces Members Дата публикации 05/13/2005
Номер 200519083 UILC 6033.01-00 Тема Exempt v. Non Exempt From Filing Дата публикации 05/13/2005
Номер 200519082 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 05/13/2005
Номер 200519081 UILC 6402.05-00 Тема Who May File a Claim Дата публикации 05/13/2005
Номер 200519081 UILC 6511.11-00 Тема No Return Filed Дата публикации 05/13/2005
Номер 200519081 UILC 6513.03-00 Тема Payment vs. Deposit Дата публикации 05/13/2005
Номер 200519080 UILC 6611.00-00 Тема Interest on Overpayments (Interest v. No Interest) Дата публикации 05/13/2005
Номер 200519080 UILC 6513.00-00 Тема Time Return Deemed Filed and Tax Considered Paid Дата публикации 05/13/2005
Номер 200519080 UILC 6511.00-00 Тема Limitations on Credit or Refund (Barred v. Not Barred) Дата публикации 05/13/2005
Номер 200519079 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519078 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519077 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519076 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519075 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519074 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005
Номер 200519073 UILC 3231.01-00 Тема Employers v. Not Employers Дата публикации 05/13/2005