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 200206015 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 02/08/2002
Номер 200206014 UILC 167.14-11 Тема Other Intangible Property Дата публикации 02/08/2002
Номер 200206014 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 02/08/2002
Номер 200206013 UILC 1362.01-03 Тема Late Elections Дата публикации 02/08/2002
Номер 200206012 UILC 263A.06-02 Тема 3-Year Average Method Дата публикации 02/08/2002
Номер 200206011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 02/08/2002
Номер 200206010 UILC 904.03-20 Тема Look-Through Rules Дата публикации 02/08/2002
Номер 200206010 UILC 954.02-00 Тема Foreign Personal Holding Company Income Дата публикации 02/08/2002
Номер 200206009 UILC 7402.00-00 Тема Jurisdiction of District Courts Дата публикации 02/08/2002
Номер 200206008 UILC 881.00-00 Тема Tax on Income of Foreign Corporations Not Connected with United States Business Дата публикации 02/08/2002
Номер 200206008 UILC 9111.19-02 Тема Related Civil Action Дата публикации 02/08/2002
Номер 200206007 UILC 1362.01-03 Тема Late Elections Дата публикации 02/08/2002
Номер 200206006 UILC 988.00-00 Тема Treatment of Certain Foreign Currency Transactions Дата публикации 02/08/2002
Номер 200206006 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 02/08/2002
Номер 200206006 UILC 357.01-00 Тема Tax Avoidance Purpose v. No Avoidance Purpose Дата публикации 02/08/2002
Номер 200206006 UILC 362.00-00 Тема Basis to Corporations Дата публикации 02/08/2002
Номер 200206006 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 02/08/2002
Номер 200206005 UILC 162.34-00 Тема Stock Reacquisition Expenses Дата публикации 02/08/2002
Номер 200206005 UILC 162.34-04 Тема Interest Portion Дата публикации 02/08/2002
Номер 200206004 UILC 1362.01-03 Тема Late Elections Дата публикации 02/08/2002
Номер 200206003 UILC 83.08-00 Тема Deduction by Employer Дата публикации 02/08/2002
Номер 200206002 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/08/2002
Номер 200206001 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/08/2002
Номер 200205050 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 02/01/2002
Номер 200205049 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/01/2002