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 200134009 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 08/24/2001
Номер 200134008 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 08/24/2001
Номер 200134007 UILC 861.09-00 Тема Allocation and Apportionment of Interest Expense (In General) Дата публикации 08/24/2001
Номер 200134007 UILC 904.01-00 Тема Taxable Income Дата публикации 08/24/2001
Номер 200134007 UILC 9114.03-06 Тема Canada Дата публикации 08/24/2001
Номер 200134006 UILC 42.08-07 Тема Special Rules Дата публикации 08/24/2001
Номер 200134005 UILC 166.03-00 Тема Partially Worthless Debt Дата публикации 08/24/2001
Номер 200134004 UILC 956.07-00 Тема Earnings Invested in Excess Passive Assets Дата публикации 08/24/2001
Номер 200134004 UILC 385.00-00 Тема Treatment of Certain Interests in Corporations as Stock or Indebtedness Дата публикации 08/24/2001
Номер 200134003 UILC 6229.00-00 Тема Period of Limitations for Making Assessments Дата публикации 08/24/2001
Номер 200134003 UILC 6653.04-00 Тема Penalty for Negligent Understatement (Negligence v. No Negligence) Дата публикации 08/24/2001
Номер 200134003 UILC 6659.01-00 Тема Application of Penalty Дата публикации 08/24/2001
Номер 200134002 UILC 9214.00-00 Тема Leasing Shelter Дата публикации 08/24/2001
Номер 200134001 UILC 6205.00-00 Тема Special Rules Applicable to Certain Employment Taxes Дата публикации 08/24/2001
Номер 200133051 UILC 401.28-00 Тема Union-negotiated Multiemployer Pension Plans Дата публикации 08/17/2001
Номер 200133051 UILC 415.01-00 Тема Limitation for Defined Benefit Plans Дата публикации 08/17/2001
Номер 200133050 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 08/17/2001
Номер 200133049 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 08/17/2001
Номер 200133048 UILC 4940.02-00 Тема Computation of Net Investment Income Дата публикации 08/17/2001
Номер 200133048 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 08/17/2001
Номер 200133048 UILC 4942.03-01 Тема Undistributed Income Дата публикации 08/17/2001
Номер 200133048 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 08/17/2001
Номер 200133048 UILC 4946.02-00 Тема Foundation Manager Дата публикации 08/17/2001
Номер 200133048 UILC 6043.01-00 Тема Exempt Organizations Дата публикации 08/17/2001
Номер 200133047 UILC 419.14-00 Тема Ten or More Employer Plan Exception Дата публикации 08/17/2001