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 200123005 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 06/08/2001
Номер 200123004 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 06/08/2001
Номер 200123003 UILC 6330.00-00 Тема Collection Due Process - Levy Дата публикации 06/08/2001
Номер 200123002 UILC 4282.00-00 Тема Transportation by Air for Other Members of Affiliated Group Дата публикации 06/08/2001
Номер 200123001 UILC 3121.02-10 Тема Student Employee of School, etc. Дата публикации 06/08/2001
Номер 200122051 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 06/01/2001
Номер 200122050 UILC 9100.01-00 Тема Section 42; Low-Income Housing Credit Дата публикации 06/01/2001
Номер 200122049 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 06/01/2001
Номер 200122048 UILC 72.20-04 Тема Substantially Equal Payments Дата публикации 06/01/2001
Номер 200122047 UILC 4976.00-00 Тема Taxes with Respect to Funded Welfare Benefit Plans Дата публикации 06/01/2001
Номер 200122046 UILC 1362.01-03 Тема Late Elections Дата публикации 06/01/2001
Номер 200122045 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 06/01/2001
Номер 200122045 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 06/01/2001
Номер 200122045 UILC 2511.03-00 Тема Cessation of Donor's Dominion and Control Дата публикации 06/01/2001
Номер 200122045 UILC 2522.03-00 Тема Reformations Дата публикации 06/01/2001
Номер 200122044 UILC 9114.03-19 Тема Ireland Дата публикации 06/01/2001
Номер 200122044 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 06/01/2001
Номер 200122043 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/01/2001
Номер 200122042 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/01/2001
Номер 200122041 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 06/01/2001
Номер 200122041 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 06/01/2001
Номер 200122040 UILC 1362.01-03 Тема Late Elections Дата публикации 06/01/2001
Номер 200122039 UILC 1362.01-03 Тема Late Elections Дата публикации 06/01/2001
Номер 200122038 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 06/01/2001
Номер 200122038 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 06/01/2001