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 200104037 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 01/26/2001
Номер 200104036 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 01/26/2001
Номер 200104036 UILC 501.03-02 Тема Foundations Дата публикации 01/26/2001
Номер 200104036 UILC 509.03-00 Тема Continuation of Private Foundation Status Дата публикации 01/26/2001
Номер 200104036 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 01/26/2001
Номер 200104036 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 01/26/2001
Номер 200104035 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 01/26/2001
Номер 200104034 UILC 4942.03-07 Тема Set-Asides Дата публикации 01/26/2001
Номер 200104033 UILC 401.06-01 Тема In General Дата публикации 01/26/2001
Номер 200104032 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 01/26/2001
Номер 200104032 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 01/26/2001
Номер 200104032 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 01/26/2001
Номер 200104032 UILC 4944.05-00 Тема Definitions Дата публикации 01/26/2001
Номер 200104032 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 01/26/2001
Номер 200104031 UILC 512.01-01 Тема Rents and Royalties Дата публикации 01/26/2001
Номер 200104031 UILC 1245.01-03 Тема Section 1245 Property Дата публикации 01/26/2001
Номер 200104030 UILC 468B.02-00 Тема Taxation of Designated Settlement Funds Дата публикации 01/26/2001
Номер 200104029 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 01/26/2001
Номер 200104028 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/26/2001
Номер 200104028 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/26/2001
Номер 200104027 UILC 1502.75-00 Тема Filing Requirements Дата публикации 01/26/2001
Номер 200104027 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 01/26/2001
Номер 200104026 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 01/26/2001
Номер 200104025 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 01/26/2001
Номер 200104025 UILC 355.01-00 Тема Spin-Off Дата публикации 01/26/2001