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 200038014 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 09/22/2000
Номер 200038014 UILC 1015.03-00 Тема Transfer in Trust After December 31, 1920 Дата публикации 09/22/2000
Номер 200038014 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 09/22/2000
Номер 200038014 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 09/22/2000
Номер 200038013 UILC 41.50-00 Тема Qualified Research Defined Дата публикации 09/22/2000
Номер 200038012 UILC 355.01-00 Тема Spin-Off Дата публикации 09/22/2000
Номер 200038012 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 09/22/2000
Номер 200038011 UILC 7701.00-00 Тема Definitions Дата публикации 09/22/2000
Номер 200038011 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/22/2000
Номер 200038010 UILC 7701.00-00 Тема Definitions Дата публикации 09/22/2000
Номер 200038010 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/22/2000
Номер 200038009 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 09/22/2000
Номер 200038009 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 09/22/2000
Номер 200038009 UILC 1012.06-00 Тема Liabilities Assumed as Purchase Price Дата публикации 09/22/2000
Номер 200038009 UILC 1060.00-00 Тема Special Allocation Rules for Certain Asset Acquisitions Дата публикации 09/22/2000
Номер 200038008 UILC 812.01-00 Тема Company's Share of Net Investment Income Дата публикации 09/22/2000
Номер 200038008 UILC 812.01-02 Тема Policy Interest Дата публикации 09/22/2000
Номер 200038007 UILC 468A.00-00 Тема Special Rules for Decommissioning Cost Дата публикации 09/22/2000
Номер 200038007 UILC 461.00-00 Тема General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Дата публикации 09/22/2000
Номер 200038007 UILC 1012.06-00 Тема Liabilities Assumed as Purchase Price Дата публикации 09/22/2000
Номер 200038007 UILC 1060.00-00 Тема Special Allocation Rules for Certain Asset Acquisitions Дата публикации 09/22/2000
Номер 200038006 UILC 565.00-00 Тема Consent Dividends Дата публикации 09/22/2000
Номер 200038006 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 09/22/2000
Номер 200038005 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 09/22/2000
Номер 200038004 UILC 404.11-00 Тема Year of Deduction Дата публикации 09/22/2000