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 200444004 UILC 1381.02-00 Тема Certain Other Cooperatives Дата публикации 10/29/2004
Номер 200444003 UILC 9100.26-00 Тема Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Дата публикации 10/29/2004
Номер 200444003 UILC 642.03-00 Тема Charitable Deduction Дата публикации 10/29/2004
Номер 200444002 UILC 108.01-01 Тема Title 11 Case Дата публикации 10/29/2004
Номер 200444002 UILC 108.02-00 Тема Reduction of Tax Attributes Дата публикации 10/29/2004
Номер 200444002 UILC 382.00-00 Тема Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Дата публикации 10/29/2004
Номер 200444002 UILC 56.44-00 Тема Certain Ownership Changes Дата публикации 10/29/2004
Номер 200444002 UILC 367.00-00 Тема Foreign Corporations Дата публикации 10/29/2004
Номер 200444001 UILC 6321.01-00 Тема Property Subject v. Not Subject to Lien (See 6301.12-00) Дата публикации 10/29/2004
Номер 200444001 UILC 6201.00-00 Тема Assessment Authority Дата публикации 10/29/2004
Номер 200444001 UILC 3111.00-00 Тема Liability and Payment of Employer Tax Дата публикации 10/29/2004
Номер 200443046 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/22/2004
Номер 200443045 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 10/22/2004
Номер 200443045 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 10/22/2004
Номер 200443045 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 10/22/2004
Номер 200443045 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 10/22/2004
Номер 200443045 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 10/22/2004
Номер 200443044 UILC 4942.03-07 Тема Set-Asides Дата публикации 10/22/2004
Номер 200443043 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 10/22/2004
Номер 200443042 UILC 4971.00-00 Тема Taxes on Failure to Meet Minimum Funding Standards Дата публикации 10/22/2004
Номер 200443041 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 10/22/2004
Номер 200443040 UILC 402.08-00 Тема Rollover Contributions Дата публикации 10/22/2004
Номер 200443039 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/22/2004
Номер 200443038 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/22/2004
Номер 200443037 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/22/2004