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 200136012 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/07/2001
Номер 200136011 UILC 7701.20-00 Тема Indian Tribal Government Дата публикации 09/07/2001
Номер 200136010 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 09/07/2001
Номер 200136009 UILC 6901.05-00 Тема Definition of Transferee Дата публикации 09/07/2001
Номер 200136008 UILC 61.29-00 Тема Agents--Conduits Дата публикации 09/07/2001
Номер 200136008 UILC 61.44-00 Тема Recovery of Items Previously Deducted--Tax Benefit Дата публикации 09/07/2001
Номер 200136007 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 09/07/2001
Номер 200136006 UILC 81.02.00 Тема TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract Дата публикации 09/07/2001
Номер 200136005 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 09/07/2001
Номер 200136005 UILC 6611.00-00 Тема Interest on Overpayments (Interest v. No Interest) Дата публикации 09/07/2001
Номер 200136004 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 09/07/2001
Номер 200136003 UILC 83.08-00 Тема Deduction by Employer Дата публикации 09/07/2001
Номер 200136002 UILC 172.07-00 Тема Deferred Statutory or Tort Liability Losses Дата публикации 09/07/2001
Номер 200136001 UILC 1502.14-00 Тема Stock, Bonds, and Other Obligations of Members Дата публикации 09/07/2001
Номер 200136001 UILC 1502.76-00 Тема Taxable Year of Members of Group Дата публикации 09/07/2001
Номер 200136001 UILC 1502.75-10 Тема When Group Remains in Existence Дата публикации 09/07/2001
Номер 200135041 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 08/31/2001
Номер 200135041 UILC 1502.75-00 Тема Filing Requirements Дата публикации 08/31/2001
Номер 200135040 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 08/31/2001
Номер 200135040 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 08/31/2001
Номер 200135039 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 08/31/2001
Номер 200135039 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/31/2001
Номер 200135038 UILC 355.04-00 Тема Business Purpose Дата публикации 08/31/2001
Номер 200135036 UILC 168.20-00 Тема Classification of Property Дата публикации 08/31/2001
Номер 200135036 UILC 446.04-17 Тема Change in Method of Accounting for Depreciation Дата публикации 08/31/2001