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 200240051 UILC 3405.00-00 Тема Special Rules for Pensions, Annuities, and Certain Other Deferred Income Дата публикации 10/04/2002
Номер 200240050 UILC 1362.01-03 Тема Late Elections Дата публикации 10/04/2002
Номер 200240049 UILC 1031.05-00 Тема Deferred Exchanges Дата публикации 10/04/2002
Номер 200240048 UILC 7701.02-02 Тема Joint Ventures Дата публикации 10/04/2002
Номер 200240048 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/04/2002
Номер 200240047 UILC 6601.02-01 Тема Starting Date (Avon Products) Дата публикации 10/04/2002
Номер 200240046 UILC 9100.22-00 Тема Other Дата публикации 10/04/2002
Номер 200240046 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 10/04/2002
Номер 200240045 UILC 9100.22-00 Тема Other Дата публикации 10/04/2002
Номер 200240045 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 10/04/2002
Номер 200240044 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/04/2002
Номер 200240043 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 10/04/2002
Номер 200240042 UILC 7436.00-00 Тема Proceedings for Determination of Employment Status Дата публикации 10/04/2002
Номер 200240042 UILC 6503.00-00 Тема Suspension of Running of Period of Limitation (Suspended v. Not Suspended) Дата публикации 10/04/2002
Номер 200240041 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 10/04/2002
Номер 200240040 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/04/2002
Номер 200240039 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 10/04/2002
Номер 200240038 UILC 1362.02-02 Тема Ceases to be Small Business Corporation Дата публикации 10/04/2002
Номер 200240037 UILC 6330.00-00 Тема Collection Due Process - Levy Дата публикации 10/04/2002
Номер 200240036 UILC 636.00-00 Тема Income Tax Treatment of Mineral Production Payments Дата публикации 10/04/2002
Номер 200240035 UILC 1362.01-03 Тема Late Elections Дата публикации 10/04/2002
Номер 200240034 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 10/04/2002
Номер 200240033 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 10/04/2002
Номер 200240032 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 10/04/2002
Номер 200240031 UILC 1362.01-03 Тема Late Elections Дата публикации 10/04/2002