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 200049011 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 12/08/2000
Номер 200049010 UILC 901.01-03 Тема Definition of Income Tax Дата публикации 12/08/2000
Номер 200049009 UILC 1221.00-00 Тема Capital Asset v. Not a Capital Asset Дата публикации 12/08/2000
Номер 200049009 UILC 1222.00-00 Тема Other Terms Relating to Capital Gains and Losses Дата публикации 12/08/2000
Номер 200049009 UILC 1231.00-00 Тема Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) Дата публикации 12/08/2000
Номер 200049008 UILC 355.01-00 Тема Spin-Off Дата публикации 12/08/2000
Номер 200049008 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 12/08/2000
Номер 200049007 UILC 61.09-00 Тема Compensation for Services Дата публикации 12/08/2000
Номер 200049007 UILC 117.02-02 Тема Amounts Not Considered Scholarships or Fellowships Дата публикации 12/08/2000
Номер 200049007 UILC 3121.01-23 Тема Reasonable Belief that Amount is Excludable Дата публикации 12/08/2000
Номер 200049007 UILC 3306.02-00 Тема Wages Дата публикации 12/08/2000
Номер 200049007 UILC 3401.01-00 Тема Wages Subject to Withholding Дата публикации 12/08/2000
Номер 200049007 UILC 501.09-00 Тема Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Дата публикации 12/08/2000
Номер 200049006 UILC 1092.08-00 Тема Definitions and Special Rules Дата публикации 12/08/2000
Номер 200049005 UILC 4092.00-00 Тема Exemptions Дата публикации 12/08/2000
Номер 200049004 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 12/08/2000
Номер 200049003 UILC 2704.02-00 Тема Certain Restrictions on Liquidations Disregarded Дата публикации 12/08/2000
Номер 200049002 UILC 954.02-05 Тема Sale or Exchange of Property Дата публикации 12/08/2000
Номер 200049001 UILC 6601.02-00 Тема Interest on Delinquent Taxes Дата публикации 12/08/2000
Номер 200048050 UILC 414.08-00 Тема Church Plan Дата публикации 12/01/2000
Номер 200048049 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 12/01/2000
Номер 200048048 UILC 4942.03-07 Тема Set-Asides Дата публикации 12/01/2000
Номер 200048047 UILC 7121.00-00 Тема Closing Agreements Дата публикации 12/01/2000
Номер 200048046 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/01/2000
Номер 200048045 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 12/01/2000