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 200445021 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/2004
Номер 200445020 UILC 382.07-00 Тема Ownership Change Дата публикации 11/05/2004
Номер 200445020 UILC 382.11-07 Тема Treating Interests As Stock Дата публикации 11/05/2004
Номер 200445020 UILC 382.12-08 Тема Title 11 or Similar Case Дата публикации 11/05/2004
Номер 200445019 UILC 855.00-00 Тема Dividends Paid by Regulated Investment Company After Close of Taxable Year Дата публикации 11/05/2004
Номер 200445019 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 11/05/2004
Номер 200445018 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/05/2004
Номер 200445017 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 11/05/2004
Номер 200445016 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 11/05/2004
Номер 200445016 UILC 354.00-00 Тема Exchanges of Stock and Securities in Certain Reorganizations Дата публикации 11/05/2004
Номер 200445015 UILC 42.10-00 Тема Recapture of Credit Дата публикации 11/05/2004
Номер 200445014 UILC 355.01-01 Тема Split-Off Дата публикации 11/05/2004
Номер 200445013 UILC 9100.22-00 Тема Other Дата публикации 11/05/2004
Номер 200445013 UILC 382.12-16 Тема Controlled Groups Дата публикации 11/05/2004
Номер 200445012 UILC 9100.22-00 Тема Other Дата публикации 11/05/2004
Номер 200445012 UILC 382.12-16 Тема Controlled Groups Дата публикации 11/05/2004
Номер 200445011 UILC 9100.22-00 Тема Other Дата публикации 11/05/2004
Номер 200445011 UILC 382.12-16 Тема Controlled Groups Дата публикации 11/05/2004
Номер 200445010 UILC 2056A.04-00 Тема Effective Election Дата публикации 11/05/2004
Номер 200445009 UILC 302.04-00 Тема Redemption from Noncorporate Shareholder in Partial Liquidation Дата публикации 11/05/2004
Номер 200445009 UILC 302.04-03 Тема Termination of a Business Дата публикации 11/05/2004
Номер 200445008 UILC 1362.01-03 Тема Late Elections Дата публикации 11/05/2004
Номер 200445007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/05/2004
Номер 200445006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/05/2004
Номер 200445005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 11/05/2004