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 200105034 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 02/02/2001
Номер 200105034 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 02/02/2001
Номер 200105034 UILC 1361.00-00 Тема Definitions Дата публикации 02/02/2001
Номер 200105033 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 02/02/2001
Номер 200105032 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/02/2001
Номер 200105032 UILC 565.01-02 Тема Making and Filing Consents Дата публикации 02/02/2001
Номер 200105032 UILC 541.00-00 Тема Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) Дата публикации 02/02/2001
Номер 200105031 UILC 355.01-00 Тема Spin-Off Дата публикации 02/02/2001
Номер 200105030 UILC 1362.01-03 Тема Late Elections Дата публикации 02/02/2001
Номер 200105029 UILC 1362.01-03 Тема Late Elections Дата публикации 02/02/2001
Номер 200105028 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 02/02/2001
Номер 200105028 UILC 1361.05-00 Тема Qualified Subchapter S Subsidiary Дата публикации 02/02/2001
Номер 200105027 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 02/02/2001
Номер 200105027 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 02/02/2001
Номер 200105027 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/02/2001
Номер 200105026 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 02/02/2001
Номер 200105026 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 02/02/2001
Номер 200105026 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/02/2001
Номер 200105025 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 02/02/2001
Номер 200105025 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 02/02/2001
Номер 200105025 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/02/2001
Номер 200105024 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 02/02/2001
Номер 200105024 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 02/02/2001
Номер 200105024 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 02/02/2001
Номер 200105023 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 02/02/2001