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 200011023 UILC 691.03-00 Тема Deduction for Estate Tax Дата публикации 03/17/2000
Номер 200011022 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 03/17/2000
Номер 200011021 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 03/17/2000
Номер 200011020 UILC 877.08-00 Тема Ruling Submission by Expatriating Long-Term Resident Дата публикации 03/17/2000
Номер 200011019 UILC 1362.01-03 Тема Late Elections Дата публикации 03/17/2000
Номер 200011018 UILC 7701.00-00 Тема Definitions Дата публикации 03/17/2000
Номер 200011018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 03/17/2000
Номер 200011017 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 03/17/2000
Номер 200011017 UILC 355.01-00 Тема Spin-Off Дата публикации 03/17/2000
Номер 200011017 UILC 355.03-00 Тема Active Business Дата публикации 03/17/2000
Номер 200011017 UILC 355.04-00 Тема Business Purpose Дата публикации 03/17/2000
Номер 200011016 UILC 302.03-02 Тема Determining Complete Termination Дата публикации 03/17/2000
Номер 200011016 UILC 302.05-01 Тема Waiver of Family Attribution by Individual Дата публикации 03/17/2000
Номер 200011015 UILC 1362.01-03 Тема Late Elections Дата публикации 03/17/2000
Номер 200011014 UILC 301.07-00 Тема Constructive Dividend Дата публикации 03/17/2000
Номер 200011013 UILC 1362.01-03 Тема Late Elections Дата публикации 03/17/2000
Номер 200011013 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 03/17/2000
Номер 200011013 UILC 1368.00-00 Тема Distributions Дата публикации 03/17/2000
Номер 200011012 UILC 2522.02-04 Тема Guaranteed Annuity and Unitrust Interests Дата публикации 03/17/2000
Номер 200011012 UILC 2033.00-00 Тема Property in Which Decedent Had an Interest Дата публикации 03/17/2000
Номер 200011012 UILC 671.02-00 Тема Persons Treated as Grantors Дата публикации 03/17/2000
Номер 200011012 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 03/17/2000
Номер 200011011 UILC 482.12-03 Тема Cost Plus Method Дата публикации 03/17/2000
Номер 200011011 UILC 936.00-00 Тема Puerto Rico and Possession Tax Credit Дата публикации 03/17/2000
Номер 200011011 UILC 936.06-00 Тема QPSII-Caribbean Basin Initiative Дата публикации 03/17/2000