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 200105064 UILC 401.29-02 Тема Special Distribution Requirements Дата публикации 02/02/2001
Номер 200105063 UILC 401.06-00 Тема Required Distributions Дата публикации 02/02/2001
Номер 200105063 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 02/02/2001
Номер 200105062 UILC 6654.00-00 Тема Failure By Individual to Pay Estimated Income Tax Дата публикации 02/02/2001
Номер 200105061 UILC 451.00-00 Тема General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Дата публикации 02/02/2001
Номер 200105060 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 02/02/2001
Номер 200105060 UILC 368.00-00 Тема Definitions Relating to Corporate Reorganizations Дата публикации 02/02/2001
Номер 200105059 UILC 2055.12-10 Тема Reformations of Nonqualifying Interests Дата публикации 02/02/2001
Номер 200105058 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 02/02/2001
Номер 200105058 UILC 2039.00-00 Тема Annuities (Included v. Not Included in Gross Estate) Дата публикации 02/02/2001
Номер 200105058 UILC 2518.00-00 Тема Disclaimers Дата публикации 02/02/2001
Номер 200105058 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 02/02/2001
Номер 200105057 UILC 1362.01-03 Тема Late Elections Дата публикации 02/02/2001
Номер 200105056 UILC 1362.01-03 Тема Late Elections Дата публикации 02/02/2001
Номер 200105055 UILC 1362.01-03 Тема Late Elections Дата публикации 02/02/2001
Номер 200105054 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 02/02/2001
Номер 200105053 UILC 1362.01-03 Тема Late Elections Дата публикации 02/02/2001
Номер 200105052 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 02/02/2001
Номер 200105052 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 02/02/2001
Номер 200105052 UILC 1012.06-00 Тема Liabilities Assumed as Purchase Price Дата публикации 02/02/2001
Номер 200105052 UILC 1060.00-00 Тема Special Allocation Rules for Certain Asset Acquisitions Дата публикации 02/02/2001
Номер 200105051 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 02/02/2001
Номер 200105050 UILC 368.05-00 Тема Recapitalization (Type "E") Дата публикации 02/02/2001
Номер 200105050 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 02/02/2001
Номер 200105050 UILC 368.08-02 Тема Proprietary Interest Continuity Дата публикации 02/02/2001