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 200102047 UILC 6701.01-00 Тема Person Liable Дата публикации 01/12/2001
Номер 200102047 UILC 6702.00-00 Тема Frivolous Income Tax Return Дата публикации 01/12/2001
Номер 200102046 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 01/12/2001
Номер 200102045 UILC 355.01-01 Тема Split-Off Дата публикации 01/12/2001
Номер 200102045 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/12/2001
Номер 200102044 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 01/12/2001
Номер 200102044 UILC 61.03-00 Тема Loan or Mortgage v. Sale Дата публикации 01/12/2001
Номер 200102044 UILC 61.43-00 Тема Form v. Substance Дата публикации 01/12/2001
Номер 200102044 UILC 451.01-00 Тема Annual Theory Дата публикации 01/12/2001
Номер 200102043 UILC 6231.03-00 Тема Partnership Item Дата публикации 01/12/2001
Номер 200102042 UILC 423.00-00 Тема Employee Stock Purchase Plans Дата публикации 01/12/2001
Номер 200102041 UILC 861.09-06 Тема Asset Method of Apportionment Дата публикации 01/12/2001
Номер 200102040 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/12/2001
Номер 200102039 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/12/2001
Номер 200102038 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/12/2001
Номер 200102037 UILC 7701.00-00 Тема Definitions Дата публикации 01/12/2001
Номер 200102036 UILC 355.01-00 Тема Spin-Off Дата публикации 01/12/2001
Номер 200102036 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/12/2001
Номер 200102035 UILC 9100.22-00 Тема Other Дата публикации 01/12/2001
Номер 200102035 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 01/12/2001
Номер 200102034 UILC 451.13-01 Тема Services (Rev. Rul. 71-21) Дата публикации 01/12/2001
Номер 200102033 UILC 1362.01-03 Тема Late Elections Дата публикации 01/12/2001
Номер 200102032 UILC 1362.01-03 Тема Late Elections Дата публикации 01/12/2001
Номер 200102031 UILC 368.01-00 Тема Statutory Merger or Consolidation (Type "A") Дата публикации 01/12/2001
Номер 200102030 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 01/12/2001