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 200108006 UILC 1362.01-03 Тема Late Elections Дата публикации 02/23/2001
Номер 200108005 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 02/23/2001
Номер 200108004 UILC 6031.00-00 Тема Return of Partnership Income Дата публикации 02/23/2001
Номер 200108003 UILC 61.43-00 Тема Form v. Substance Дата публикации 02/23/2001
Номер 200108003 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 02/23/2001
Номер 200108003 UILC 482.15-00 Тема Sham Transaction Дата публикации 02/23/2001
Номер 200108003 UILC 704.01-01 Тема Economic Effect Substantiality Дата публикации 02/23/2001
Номер 200108003 UILC 704.01-03 Тема Substantiality Дата публикации 02/23/2001
Номер 200108003 UILC 704.02-00 Тема Partner's Interest in Partnership Дата публикации 02/23/2001
Номер 200108003 UILC 6662.00-00 Тема Accuracy-related penalty Дата публикации 02/23/2001
Номер 200108003 UILC 6662.01-00 Тема Negligence Дата публикации 02/23/2001
Номер 200108003 UILC 6662.03-00 Тема Substantial Valuation Overstatement Under Chapter 1 Дата публикации 02/23/2001
Номер 200108002 UILC 807.02-00 Тема Items Taken Into Account Дата публикации 02/23/2001
Номер 200108002 UILC 807.03-00 Тема Method of Computing Reserves for Purposes of Computing Income Дата публикации 02/23/2001
Номер 200108002 UILC 807.05-01 Тема Insurance, Life ISP - IRC Section 807 Basis Adjustment - Change in Basis v. Correction of Error Дата публикации 02/23/2001
Номер 200108001 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 02/23/2001
Номер 200107042 UILC 414.08-00 Тема Church Plan Дата публикации 02/16/2001
Номер 200107041 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/16/2001
Номер 200107040 UILC 402.08-01 Тема Rollover Lump Sums Дата публикации 02/16/2001
Номер 200107039 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/16/2001
Номер 200107039 UILC 501.03-02 Тема Foundations Дата публикации 02/16/2001
Номер 200107039 UILC 509.03-00 Тема Continuation of Private Foundation Status Дата публикации 02/16/2001
Номер 200107039 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 02/16/2001
Номер 200107039 UILC 4942.03-03 Тема Minimum Investment Return Дата публикации 02/16/2001
Номер 200107039 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 02/16/2001