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 200323033 UILC 9100.22-00 Тема Other Дата публикации 06/06/2003
Номер 200323033 UILC 884.00-00 Тема Branch Tax Дата публикации 06/06/2003
Номер 200323032 UILC 9100.22-00 Тема Other Дата публикации 06/06/2003
Номер 200323032 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 06/06/2003
Номер 200323032 UILC 9100.18-00 Тема Section 927; FSC Election Дата публикации 06/06/2003
Номер 200323031 UILC 1362.01-03 Тема Late Elections Дата публикации 06/06/2003
Номер 200323030 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 06/06/2003
Номер 200323029 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 06/06/2003
Номер 200323028 UILC 337.14-00 Тема Conversion to Tax Exempt Дата публикации 06/06/2003
Номер 200323027 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 06/06/2003
Номер 200323026 UILC 162.04-03 Тема Capture Insurance Дата публикации 06/06/2003
Номер 200323025 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/06/2003
Номер 200323025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/06/2003
Номер 200323024 UILC 6334.00-00 Тема Property Exempt From Levy Дата публикации 06/06/2003
Номер 200323023 UILC 3121.04-01 Тема Common Law Tests Дата публикации 06/06/2003
Номер 200323023 UILC 3306.05-00 Тема Employees Дата публикации 06/06/2003
Номер 200323023 UILC 3401.04-02 Тема Employee v. Not an Employee Дата публикации 06/06/2003
Номер 200323022 UILC 3121.04-01 Тема Common Law Tests Дата публикации 06/06/2003
Номер 200323022 UILC 3306.05-00 Тема Employees Дата публикации 06/06/2003
Номер 200323022 UILC 3401.04-02 Тема Employee v. Not an Employee Дата публикации 06/06/2003
Номер 200323021 UILC 1362.01-03 Тема Late Elections Дата публикации 06/06/2003
Номер 200323020 UILC 6611.00-00 Тема Interest on Overpayments (Interest v. No Interest) Дата публикации 06/06/2003
Номер 200323019 UILC 1362.01-03 Тема Late Elections Дата публикации 06/06/2003
Номер 200323017 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 06/06/2003
Номер 200323016 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 06/06/2003