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 200515015 UILC 9100.22-00 Тема Other Дата публикации 04/15/2005
Номер 200515015 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 04/15/2005
Номер 200515014 UILC 41.00-00 Тема Credit for Increasing Research Activities Дата публикации 04/15/2005
Номер 200515013 UILC 355.01-00 Тема Spin-Off Дата публикации 04/15/2005
Номер 200515013 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 04/15/2005
Номер 200515012 UILC 368.03-00 Тема Stock for Property (Type "C") Дата публикации 04/15/2005
Номер 200515012 UILC 368.08-06 Тема Business Enterprise Continuity Дата публикации 04/15/2005
Номер 200515011 UILC 216.00-00 Тема Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder Дата публикации 04/15/2005
Номер 200515010 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 04/15/2005
Номер 200515010 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 04/15/2005
Номер 200515009 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 04/15/2005
Номер 200515008 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 04/15/2005
Номер 200515008 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 04/15/2005
Номер 200515007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/15/2005
Номер 200515007 UILC 856.00-00 Тема Definition of Real Estate Investment Trust Дата публикации 04/15/2005
Номер 200515007 UILC 856.03-00 Тема Other Requirements Дата публикации 04/15/2005
Номер 200515006 UILC 147.02-00 Тема 120 Percent Economic Life Limitation Дата публикации 04/15/2005
Номер 200515005 UILC 7701.00-00 Тема Definitions Дата публикации 04/15/2005
Номер 200515005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/15/2005
Номер 200515004 UILC 305.01-00 Тема Stock Dividends Дата публикации 04/15/2005
Номер 200515003 UILC 7701.00-00 Тема Definitions Дата публикации 04/15/2005
Номер 200515003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/15/2005
Номер 200515002 UILC 1361.03-02 Тема Qualified Subchapter S Trusts Дата публикации 04/15/2005
Номер 200515002 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 04/15/2005
Номер 200515001 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 04/15/2005