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 200519012 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 05/13/2005
Номер 200519012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/13/2005
Номер 200519011 UILC 83.00-00 Тема Property Transferred in Connection With Performance of Services Дата публикации 05/13/2005
Номер 200519010 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 05/13/2005
Номер 200519009 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 05/13/2005
Номер 200519009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/13/2005
Номер 200519008 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 05/13/2005
Номер 200519008 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 05/13/2005
Номер 200519008 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 05/13/2005
Номер 200519007 UILC 985.00-00 Тема Functional Currency Дата публикации 05/13/2005
Номер 200519006 UILC 2513.00-00 Тема Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Дата публикации 05/13/2005
Номер 200519006 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 05/13/2005
Номер 200519006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/13/2005
Номер 200519005 UILC 956.00-00 Тема Investment of Earnings in U.S. Property Дата публикации 05/13/2005
Номер 200519004 UILC 2632.00-00 Тема Special Rules for Allocation of GST Exemption Дата публикации 05/13/2005
Номер 200519004 UILC 2652.01-00 Тема Transferor Defined Дата публикации 05/13/2005
Номер 200519004 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 05/13/2005
Номер 200519003 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 05/13/2005
Номер 200519002 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/13/2005
Номер 200519002 UILC 61.13-07 Тема Refund of Taxes or Duties Дата публикации 05/13/2005
Номер 200519002 UILC 61.13-00 Тема Refunds and Reimbursements Дата публикации 05/13/2005
Номер 200519002 UILC 61.44-00 Тема Recovery of Items Previously Deducted--Tax Benefit Дата публикации 05/13/2005
Номер 200519002 UILC 61.44-01 Тема Tax Refund Дата публикации 05/13/2005
Номер 200519002 UILC 111.00-00 Тема Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) Дата публикации 05/13/2005
Номер 200519002 UILC 111.06-00 Тема Tax Refunds Дата публикации 05/13/2005