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 200120001 UILC 1278.01-02 Тема Market Discount Дата публикации 05/18/2001
Номер 200119064 UILC 419A.00-00 Тема Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) Дата публикации 05/11/2001
Номер 200119063 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 05/11/2001
Номер 200119062 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 05/11/2001
Номер 200119062 UILC 4943.04-00 Тема Other Definitions and Rules Дата публикации 05/11/2001
Номер 200119061 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 05/11/2001
Номер 200119060 UILC 72.20-00 Тема Tax on Early Distributions from Qualified Retirement Plans Дата публикации 05/11/2001
Номер 200119060 UILC 72.20-04 Тема Substantially Equal Payments Дата публикации 05/11/2001
Номер 200119059 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/11/2001
Номер 200119058 UILC 414.07-00 Тема Governmental Plan Дата публикации 05/11/2001
Номер 200119057 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 05/11/2001
Номер 200119056 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 05/11/2001
Номер 200119055 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 05/11/2001
Номер 200119054 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 05/11/2001
Номер 200119053 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 05/11/2001
Номер 200119052 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 05/11/2001
Номер 200119051 UILC 9114.03-19 Тема Ireland Дата публикации 05/11/2001
Номер 200119051 UILC 4371.00-00 Тема Foreign Insurers Policies Tax (Taxable v. Not Taxable) Дата публикации 05/11/2001
Номер 200119050 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 05/11/2001
Номер 200119049 UILC 368.01-01 Тема Using Stock of Corporation Controlling Acquiring Corporation Дата публикации 05/11/2001
Номер 200119048 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/11/2001
Номер 200119048 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 05/11/2001
Номер 200119047 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 05/11/2001
Номер 200119047 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 05/11/2001
Номер 200119047 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 05/11/2001