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 200033047 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 08/18/2000
Номер 200033047 UILC 3402.00-00 Тема Income Tax Collected at Source Дата публикации 08/18/2000
Номер 200033047 UILC 3301.00-00 Тема Rate of Tax Дата публикации 08/18/2000
Номер 200033046 UILC 501.04-02 Тема Prepaid Medical Care Association (See Also 0501.03-10) Дата публикации 08/18/2000
Номер 200033046 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 08/18/2000
Номер 200033045 UILC 6402.00-00 Тема Authority to Make Credits or Refunds Дата публикации 08/18/2000
Номер 200033044 UILC 7602.00-00 Тема Examination of Books and Witnesses Дата публикации 08/18/2000
Номер 200033044 UILC 7609.00-00 Тема Special Procedures for Third-Party Summonses Дата публикации 08/18/2000
Номер 200033043 UILC 3121.01-01 Тема Back Pay Дата публикации 08/18/2000
Номер 200033042 UILC 355.01-00 Тема Spin-Off Дата публикации 08/18/2000
Номер 200033042 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/18/2000
Номер 200033041 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 08/18/2000
Номер 200033041 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 08/18/2000
Номер 200033040 UILC 9100.22-00 Тема Other Дата публикации 08/18/2000
Номер 200033040 UILC 884.00-00 Тема Branch Tax Дата публикации 08/18/2000
Номер 200033039 UILC 1362.01-03 Тема Late Elections Дата публикации 08/18/2000
Номер 200033038 UILC 17.37.00-00 Тема COMPROMISE AND SETTLEMENT: Rejection Дата публикации 08/18/2000
Номер 200033037 UILC 355.01-00 Тема Spin-Off Дата публикации 08/18/2000
Номер 200033037 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 08/18/2000
Номер 200033036 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 08/18/2000
Номер 200033035 UILC 708.01-00 Тема Termination Дата публикации 08/18/2000
Номер 200033035 UILC 42.10-00 Тема Recapture of Credit Дата публикации 08/18/2000
Номер 200033034 UILC 355.01-01 Тема Split-Off Дата публикации 08/18/2000
Номер 200033033 UILC 7701.00-00 Тема Definitions Дата публикации 08/18/2000
Номер 200033033 UILC 708.01-00 Тема Termination Дата публикации 08/18/2000