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 200035019 UILC 905.03-02 Тема Pooling Adjustments Дата публикации 09/01/2000
Номер 200035019 UILC 905.03-03 Тема Redetermination of U.S. Liability Дата публикации 09/01/2000
Номер 200035018 UILC 61.00-00 Тема Gross Income v. Not Gross Income Дата публикации 09/01/2000
Номер 200035018 UILC 451.01-00 Тема Annual Theory Дата публикации 09/01/2000
Номер 200035017 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/01/2000
Номер 200035016 UILC 42.08-04 Тема Buildings Financed with Tax-Exempt Bonds Дата публикации 09/01/2000
Номер 200035016 UILC 42.09-01 Тема Federally-Subsidized Buildings Дата публикации 09/01/2000
Номер 200035015 UILC 6702.00-00 Тема Frivolous Income Tax Return Дата публикации 09/01/2000
Номер 200035014 UILC 664.03-02 Тема Charitable Remainder Unitrust Дата публикации 09/01/2000
Номер 200035013 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 09/01/2000
Номер 200035012 UILC 62.00-00 Тема Adjusted Gross Income Defined Дата публикации 09/01/2000
Номер 200035012 UILC 62.02-00 Тема Trade and Business Deductions of Employees Дата публикации 09/01/2000
Номер 200035012 UILC 62.02-02 Тема Reimbursements Дата публикации 09/01/2000
Номер 200035011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 09/01/2000
Номер 200035010 UILC 475.05-03 Тема Items that are not Securities Дата публикации 09/01/2000
Номер 200035010 UILC 751.00-00 Тема Unrealized Receivables and Inventory Items Дата публикации 09/01/2000
Номер 200035009 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 09/01/2000
Номер 200035008 UILC 61.15-09 Тема Purchase Price v. Interest Дата публикации 09/01/2000
Номер 200035008 UILC 6045.00-00 Тема Returns of Brokers Дата публикации 09/01/2000
Номер 200035007 UILC 61.40-00 Тема Governmental Benefits and Subsidies Дата публикации 09/01/2000
Номер 200035007 UILC 3402.20-00 Тема Withholding on Payments of Indian Casino Profits Дата публикации 09/01/2000
Номер 200035006 UILC 469.01-01 Тема Individual, Estate or Trust Дата публикации 09/01/2000
Номер 200035006 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 09/01/2000
Номер 200035005 UILC 1031.02-00 Тема Like Kind Property Дата публикации 09/01/2000
Номер 200035004 UILC 9100.22-00 Тема Other Дата публикации 09/01/2000