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 200314017 UILC 41.01-00 Тема Alternative Incremental Credit Дата публикации 04/04/2003
Номер 200314016 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 04/04/2003
Номер 200314015 UILC 1362.01-03 Тема Late Elections Дата публикации 04/04/2003
Номер 200314014 UILC 1362.01-03 Тема Late Elections Дата публикации 04/04/2003
Номер 200314013 UILC 754.02-00 Тема Timeliness of Election Дата публикации 04/04/2003
Номер 200314013 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/04/2003
Номер 200314012 UILC 2523.00-00 Тема Gift to Spouse (Marital Deduction Allowed v. Not Allowed) Дата публикации 04/04/2003
Номер 200314011 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/04/2003
Номер 200314010 UILC 2632.01-00 Тема Time and Manner of Allocation Дата публикации 04/04/2003
Номер 200314010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/04/2003
Номер 200314009 UILC 2035.01-00 Тема Inclusion of Certain Property in Gross Estate Дата публикации 04/04/2003
Номер 200314009 UILC 2036.07-00 Тема Life Insurance Trusts Дата публикации 04/04/2003
Номер 200314009 UILC 2042.00-00 Тема Proceeds of Life Insurance (Included v. Not Included in Gross Estate) Дата публикации 04/04/2003
Номер 200314008 UILC 1362.01-03 Тема Late Elections Дата публикации 04/04/2003
Номер 200314007 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 04/04/2003
Номер 200314007 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 04/04/2003
Номер 200314007 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/04/2003
Номер 200314006 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 04/04/2003
Номер 200314005 UILC 146.07-00 Тема Carryforward of Allocation Дата публикации 04/04/2003
Номер 200314005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/04/2003
Номер 200314004 UILC 2601.04-05 Тема Cases of Mental Incompetency Дата публикации 04/04/2003
Номер 200314004 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/04/2003
Номер 200314003 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 04/04/2003
Номер 200314002 UILC 1381.00-00 Тема Organizations to Which Part Applies Дата публикации 04/04/2003
Номер 200314001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 04/04/2003