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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 200103052 UILC 305.00-00 Тема Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Дата публикации 01/19/2001
Номер 200103051 UILC 708.01-00 Тема Termination Дата публикации 01/19/2001
Номер 200103050 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103049 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 01/19/2001
Номер 200103049 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 01/19/2001
Номер 200103049 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/19/2001
Номер 200103049 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 01/19/2001
Номер 200103049 UILC 1223.00-00 Тема Holding Period of Capital Assets Дата публикации 01/19/2001
Номер 200103048 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103047 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103046 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103045 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103044 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103043 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103042 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103041 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103040 UILC 1361.03-03 Тема Electing Small Business Trusts Дата публикации 01/19/2001
Номер 200103039 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/19/2001
Номер 200103038 UILC 2703.00-00 Тема Certain Rights and Restrictions Disregarded Дата публикации 01/19/2001
Номер 200103037 UILC 355.01-00 Тема Spin-Off Дата публикации 01/19/2001
Номер 200103036 UILC 1362.01-03 Тема Late Elections Дата публикации 01/19/2001
Номер 200103035 UILC 1362.01-03 Тема Late Elections Дата публикации 01/19/2001
Номер 200103034 UILC 368.06-00 Тема Change in Identity, etc. (Type "F") Дата публикации 01/19/2001
Номер 200103034 UILC 368.08-02 Тема Proprietary Interest Continuity Дата публикации 01/19/2001
Номер 200103034 UILC 1001.02-07 Тема Property Differing Materially Дата публикации 01/19/2001