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 200109010 UILC 4975.04-03 Тема Qualifying Employer Real Property/Securities Дата публикации 03/02/2001
Номер 200109010 UILC 9115.30-09 Тема Penalties Дата публикации 03/02/2001
Номер 200109009 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 03/02/2001
Номер 200109008 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 03/02/2001
Номер 200109007 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/02/2001
Номер 200109007 UILC 2652.01-02 Тема Special Election for QTIP Дата публикации 03/02/2001
Номер 200109006 UILC 664.00-00 Тема Charitable Remainder Trusts Дата публикации 03/02/2001
Номер 200109005 UILC 1033.00-00 Тема Involuntary Conversion Дата публикации 03/02/2001
Номер 200109004 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 03/02/2001
Номер 200109003 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 03/02/2001
Номер 200109002 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 03/02/2001
Номер 200109001 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 03/02/2001
Номер 200109001 UILC 263.13-00 Тема Acquisition of Property, Intangibles Дата публикации 03/02/2001
Номер 200108051 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 02/23/2001
Номер 200108050 UILC 414.08-00 Тема Church Plan Дата публикации 02/23/2001
Номер 200108049 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 02/23/2001
Номер 200108049 UILC 509.01-00 Тема Definitions Дата публикации 02/23/2001
Номер 200108049 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 02/23/2001
Номер 200108048 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 02/23/2001
Номер 200108048 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 02/23/2001
Номер 200108047 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 02/23/2001
Номер 200108047 UILC 509.01-00 Тема Definitions Дата публикации 02/23/2001
Номер 200108047 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 02/23/2001
Номер 200108046 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 02/23/2001
Номер 200108046 UILC 509.01-00 Тема Definitions Дата публикации 02/23/2001