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 200518001 UILC 6020.00-00 Тема Returns Prepared for or Executed by Secretary Дата публикации 05/06/2005
Номер 200518001 UILC 6020.01-00 Тема Failure to File Return Дата публикации 05/06/2005
Номер 200518001 UILC 6020.02-00 Тема Return Prepared by IRS Personnel Дата публикации 05/06/2005
Номер 200517034 UILC 412.09-00 Тема Time of Contributions Дата публикации 04/29/2005
Номер 200517033 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 04/29/2005
Номер 200517032 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 04/29/2005
Номер 200517031 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 04/29/2005
Номер 200517031 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 04/29/2005
Номер 200517031 UILC 4943.04-03 Тема Business Enterprise Дата публикации 04/29/2005
Номер 200517030 UILC 832.00-00 Тема Insurance Company Taxable Income Дата публикации 04/29/2005
Номер 200517030 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 04/29/2005
Номер 200517030 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 04/29/2005
Номер 200517029 UILC 42.04-07 Тема Waiver for Certain Federally-Assisted Existing Buildings Дата публикации 04/29/2005
Номер 200517028 UILC 1295.02-02 Тема Retroactive Elections Дата публикации 04/29/2005
Номер 200517027 UILC 453.08-01 Тема Election After Revocation Дата публикации 04/29/2005
Номер 200517027 UILC 9100.22-00 Тема Other Дата публикации 04/29/2005
Номер 200517026 UILC 1362.01-03 Тема Late Elections Дата публикации 04/29/2005
Номер 200517025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/29/2005
Номер 200517024 UILC 1504.00-00 Тема Definitions Дата публикации 04/29/2005
Номер 200517023 UILC 1504.00-00 Тема Definitions Дата публикации 04/29/2005
Номер 200517022 UILC 1362.01-03 Тема Late Elections Дата публикации 04/29/2005
Номер 200517021 UILC 1362.01-03 Тема Late Elections Дата публикации 04/29/2005
Номер 200517020 UILC 7701.03-06 Тема Liquidating Trusts Дата публикации 04/29/2005
Номер 200517019 UILC 1362.01-03 Тема Late Elections Дата публикации 04/29/2005
Номер 200517018 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 04/29/2005